Panaji, 9th May, 2013 (Vaisakha 19, 1935) SERIES I No. 6

171

Panaji, 9th May, 2013 (Vaisakha 19, 1935) SERIES I No. 6

Reg. No. GR/RNP/GOA/32 RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

Suggestions are welcome on e-mail: dir–[email protected]

INDEX

Department Notification/Order/Corri. Subject Pages

1. Animal Hub. & Vet. Services Ord.- 2-13-93-AH/2013-14/ Revised rates for service charges. 172Dir. & ex officio Jt. Secy. /650

2. a. Finance Not- DA/Admn/11-12/2013- Rules for conducting the Initial Recruitment 174Rev. & Exp. Division -14/TR-304/17 Examination Training and Final ExaminationDirectorate of Accounts of the Accountants.Dir. & ex officio Jt. Secy.b. —do— Corri.- DA/Admn/11-12/ Correction done in the Notification Number. 175

/13-14/1563. a. Goa Legislature Secretariat Bills- LA/LEGN/2013/329 The Goa Tax on Infrastructure (First Amendment) 176

Bill, 2013.b. —do— LA/LEGN/2013/330 The Indian Stamp (Goa Amendment) Bill, 2013. 181c. —do— LA/LEGN/2013/331 The Goa Value Added Tax (Seventh Amendment) 198

Bill, 2013.d. —do— LA/LEGN/2013/332 The Goa Entertainment Tax (Amendment) Bill,2013. 225e. —do— LA/LEGN/2013/333 The Goa Tax on Entry of Goods (Amendment) 230

Bill, 2013.f. —do— LA/LEGN/2013/373 The Goa Land (Prohibition on Construction) 241

(Amendment) Bill, 2013.g. —do— LA/LEGN/2013/374 The Goa (Right of Citizens to Time-bound Delivery 244

of Public Services) Bill, 2013.h. —do— LA/LEGN/2013/382 The Goa Appropriation (No. 3) Bill, 2013. 252

4. Information Technology Ord.- 1(125)/DOIT/Contract Creation of posts– Dte. of Information Technology. 255Dir. & ex officio Jt. Secy. Appointment/2012/262

5. Labour Not.- 24/14/2012-Lab/209 Scheme for giving stipend to the trainees belon- 256Under Secretary ging to the SC/ST Community enrolled under

various Labour Welfare Centres in the State of Goa.

6. Law & Judiciary Not.- 8-36-2012-LD(Estt)/ Remission of fees for the registration of Deed of 257Law (Estt.) Division /689 Gift of Land.Under Secretary

7. Personnel Ord.- 15/7/2003-PER Results of Departmental Examination for Officers. 257Under Secretary

8. Public Health Ord.- 38/79/2013-I/PHD Change in name of Tisk Usgao Hospital. 258Under Secretary

9. Revenue Not.- 16-11-2009/RD(Part) Draft Rules— The Goa Land Revenue (Inspection, 258Under Secretary Search and Supply of Copies of Land Records)

(Amendment) Rules, 2013.

10. Transport Not.- D.Tpt/STA/1275/2013 Rates fixed for Self Employed Tourist Taxi 259Dte. of Transport Operators.Dir. & ex officio Addl. Secy.

11. a. Women & Child Devep. Not.- 2-98-2008/DW&CD/ Amendment to Retirement Benefit Scheme for 260 Dir. & ex officio Jt. Secy. /ICDS(3)/4234 Anganwadi Workers/Anganwadi Helpers.

b. —do— Ord.- 2-73-97-ICDS/Part-VI/ Revision of existing rate of honorarium to the 261/4235 Anganwadi Workers/Anganwadi Helpers.

c. —do— 2/279/LL/2012/DW&CD/4231 Laadli Laxmi Scheme. 262

OFFICIAL GAZETTE — GOVT. OF GOASERIES I No. 6 9TH MAY, 2013

172

GOVERNMENT OF GOADepartment of Animal Husbandry

Directorate of Animal Husbandry & Veterinary Services___

Order

2-13-93-AH/2013-14/650

The Government has approved the revision for Service Charges for various services providedby the Department of Animal Husbandry & Veterinary Services and the revised rates of theservices are hereby published for the information of the general public.

Sr. No. Item of Revenue Receipt Revised Rate

1. Sale of milk (cows) Rs. 36/- per litre(buffaloes) Rs. 40/- per litre

2. Sale of manure (cow dung) Rs. 500/- per M.T.

3. Sale of Green Fodder Re. 1/- per kg.

4. Sale of fruitsMango for 3 years(Auction) Rs. 65,000/-Coconut for 3 years(Auction) Rs. 30,000/-Cashew for 3 years(Auction) Rs. 10,000/-

5. Surplus animals Rate is variable de-pending on age,sex, stage of lacta-tion, breed etc.

6. Sale of poultry birds Rs. 30/- to Rs. 175/-depending uponthe age.

7. Culled poultry birds Rs. 75/- each.

8. Poultry manure Rs. 500/- per M.T.

9. Cess on fluid milk 0.15 paise per litreof milk sold.

LARGE ANIMALS INCLUDING GOATS, SHEEP & PIGS:

10. 1st visit for a new treatment case to the farmer’s house Rs. 20/-

and repeat visit for same case Rs. 10/-

11. Cases brought at the Centres (per visit) Rs. 5/-

12. Post bite anti-vaccine per shot per animal Rs. 20/-

13. Vaccination against infectious and contagious disease would continue toremain free —

14. No charges are to be collected when reports for infectious and contagiousdiseases are attended —

15. All artificial inseminations as many times required and treatment of infertilitycases will be provided free of cost to large animals —

16. Major Surgery Rs.100/-

17. Minor Surgery Rs. 50/-

18. Post operative care will be provided free of cost to large animals —

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 6 9TH MAY, 2013

173


FOR PET DOGS, CATS, ETC.:

19. House visits are not to be encouraged. However, in emergency if a house visit isundertaken (for the first visit) Rs. 200/-and for subsequent visits Rs. 75/-

20. Treatment/Examination at the Hospitals & Dispensaries Rs. 50/-

21. In case of Anti-Rabies vaccine for dogs, for the first dose Rs. 100/-

22. And for subsequent dose (which includes the cost of vaccine) Rs. 60/-

23. Per post bite vaccine for pets at the centre (including cost of vaccine) Rs. 100/-

24. Post bite vaccine for pets outside centre (including cost of vaccine) Rs. 150/-

25. All other vaccines for dogs and the other pets brought by the owner at theHospital/Dispensary Rs. 50/-

26. Major Surgery Rs. 500/-

27. Minor Surgery Rs. 300/-

28. Post operative care Rs. 200/-

POULTRY:

29. Service charges for 100 birds inclusive of vaccines Rs. 20/-Any farmers having less than 100 birds will be entitled for free services —

GENERAL:

30. Radiography Examination (X’Ray) Rs. 500/-

31. Ultra Sonography Rs. 500/-

32. Euthanasia (for small and large animals also) Rs. 200/-

33. Processing fees for various Departmental Schemes Rs. 50/-

34. Issue of Health Certificates for transport of animals outside India Rs. 500/-

35. Issue of Health Certificates for transport of animals within India Rs. 300/-

36. Farm manure of Cattle and Piggery Farms (per metric tonne) Rs. 400/-

37. Per bundle of 25 kgs. of dry hay Rs. 100/-

DISEASE INVESTIGATION UNIT LABORATORY FINDINGS:

38. Medicines available in the Centres used for treatment, shall be free of cost —

39. Blood test, urine test, faecal examinations and skin scrapping etc., will be free in case of large animals -—

40. Blood test, urine test, faecal examinations and skin scrapping etc., in case ofpet/small animals Rs. 75/-

41. Post-mortem examination in case of small and large animals Rs. 300/-

42. Post-mortem for poultry birds Rs. 25/-

43. Meat samples examination (per tonne) and for issue of certificate Rs. 500/-

44. Culture with antibiotic sensitivity test Rs. 200/-

45. Test conducted by Biochemistry Analyser, SGOT, SGPT, Urea, Creatinine,Bilirubin Glucose, Protein Albumin, Na K, Cl, Ca, etc., each test Rs. 250/- per test

GOA ANIMAL PRESERVATION ACT, 1995:

46. Ante-Mortem charges for animals slaughtered for beef per animal Rs. 50/-

47. Inspection charges for beef or beef products brought in to Goa for sale per kg. wt. Rs. 2/-


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48. Meat examined and certified for export including issue of certificate per kg. wt. Rs. 2/-

49. Animals belonging to Government Department and Dwarka Goseva Ashramwill be provided with free services —

ACCOMMODATION:

50. Self contained rooms for guests, other than STC/FTC trainee (Twin Sharing) Rs. 300/- per day

By order and in the name of the Governor of Goa.

Dr. B. Braganza, Director & ex officio Joint Secretary (AH).

Panaji, 2nd May, 2013.——— ———

Department of FinanceRevenue & Expenditure Division

Directorate of Accounts___

Notification

DA/Admn/11-12/2013-14/TR-304/17

Sub.: Rules for conducting the InitialRecruitment Examination Training and FinalExamination of the Accountants.

Read: Notification No. 4/18-2/66/Vol.II/1568

dated 25-12-1966.

In exercise of the powers conferred underRule 20 of the aforesaid Rules, the procedure,syllabus, scheme of examination and the

process of selection of Accountants containedin the relevant Rules, are hereby amended inrespect of filling up the post of Accountantsfrom amongst Departmental candidates i.e.Accounts Clerks/U.D.C. of the Directorate ofAccounts, as follows.

2. All Accounts Clerks/Treasurer Grade II &III of the Directorate of Accounts who havecompleted 02 years regular service in thegrade, shall be required to appear for writtenexamination to be conducted by theDirectorate of Accounts on such a date, venueand time as the Director may, by notification,prescribe.

3. The syllabus and pattern of examinationshall be as under:—

Subject Maximum marks Minimum qualifying

allotted marks

Paper (I)

Duration: 03 hours

Paper type: Subjective (90%) & Objective (10%)

English and General Knowledge

(a) Report Writing/Noting/Drafting 100 40

(b) Comprehension

(c) Precise

(d) Business Communication

(e) Essay/Composition

(f) Grammar

(g) General Knowledge

Paper (II)Duration: 02 hoursPaper type: Subjective (50%) & Objective (50%)



175

Subject Maximum marks Minimum qualifying

allotted marks

Section(A): Mathematics 30 15

Averages, Ratio & Proportion, Computation of Interest (Simpleand Compound Interest), Permutation & Combination, Linear& Simultaneous equations, Mensuration and Geometry,Statistics, Probability.

Section(B): Book keeping & Accountancy 20 10

Book keeping & Accountancy, Accounting Principles, AccountingStandards, Recording of transactions & Preparation of Trial Balance,Depreciation, Income tax calculations.

Section(C): Basic Service & Accounts Rules 50 25

FR/SR, TA/DA Rules, Medical Attendance Rules, Pay & OtherAllowances Rules, Leave Rules, L. T .C. Rules, Loans & Advances toGovernment Servants, GPF/LPS Rules, Works Manual.

the extent guidelines issued in this regard fromtime to time.

By order and in the name of the Governorof Goa.

G. S. Potekar, Director & ex officio JointSecretary (Accounts).

Panaji, 6th May, 2013.

_________Corrigendum

DA/Admn/11-12/13-14/156

Read: (1) Notification No. DA/Admn/11-12/13-

-14/01 dated 12-4-2013.

(2) Corrigendum No. DA/Admn/11-12/

/13-14/07 dated 12-4-2013.

In the above cited Notification theexpression “Read: Notification No. 4/13-2/66//Vol.II/1568 dated 25-12-1966 published inthe Official Gazette, Series I No. 39 dated29-12-1966,” shall be substituted as“Notification No. 4/18-2/66/Vol.II/1568 dated25-12-1966 published in the GovernmentGazette, Series I No. 39 dated 29-12-1966.”

The other contents of the order remainunchanged.


Gurunath S. Potekar, Director & ex officioJoint Secretary (Accounts).

Panaji, 3rd May, 2013.

4. All departmental candidates who aredeclared successful as per the qualifyingcriteria laid down above shall be called for aviva-voce/oral interview to be conducted bythe Departmental Selection Committeecomprising of the Director of Accounts, thenext immediate senior officer of the Directorateof Accounts and the Under Secretary to theFinance Department, Government of Goa.

5. The selection criteria shall be as follows:

The written examination will carry aweightage of 85% while viva voce/oralinterview will carry a weightage of 15%. Themarks secured by the departmentalcandidates in written examination will becomputed proportionate to 85 marks andmaximum of 15 marks will be awarded at oralinterview stage. If the departmental candidatedoes not appear for the oral interview or scoreszero mark during oral interview shall not beconsidered for selection. Appearing for oral/viva voce is mandatory.

6. A merit list will be drawn for the purposeof selection and offer of appointment shall begiven as and when vacancies occur during therecruitment year.

7. The other condition for recruitment,reservation and procedure for application shallbe as defined by the Government and as per


176

Goa Legislature Secretariat__

LA/LEGN/2013/329

The following bill which was introducedin the Legislative Assembly of the State ofGoa on 29th April, 2013 is hereby publishedfor general information in pursuance of Rule--138 of the Rules of Procedure and Conductof Business of the Goa Legislative Assembly.

________

The Goa Tax on Infrastructure(First Amendment) Bill, 2013

(Bill No. 15 of 2013)

A

BILL

to amend the Goa Tax of Infrastructure Act,2009 (Goa Act 20 of 2009).

Be it enacted by the Legislative Assemblyof Goa in the Sixty-fourth Year of the Republicof India, as follows:—

1. Short title and commencement.— (1)This Act may be called the Goa Tax onInfrastructure (First Amendment) Act, 2013.

(2) It shall come into force on such dateas the Government may, by notification inthe Official Gazette, appoint.

2. Amendment of section 2.— In section2 of the Goa Tax on Infrastructure Act, 2009(Goa Act 20 of 2009) (hereinafter referred toas the principal Act),—

(i) clause (a) shall be re-numbered asclause (aa) and before clause (aa) so re-numbered, the following clause shall beinserted, namely:—

“(a) “built up area” means all areaswhich are built upon and essentiallyforming part of the building/buildings andincludes,—

(i) floor area i.e. covered area of thebuilding/buildings in all floor levelsadded together;

(ii) basement or cellar;

(iii) balcony/verandah/passages//lobby;

(iv) mezzanine floor;

(v) stilt area;

(vi) swimming pool whether coveredor uncovered;

(vii) staircases including fire escapestaircase, ramps (internal and/orexternal);

(viii) lift area at one level;

(ix) atrium/podium;

(x) terraces at intermediate floors; and

(xi) equipment room, generator room,security room; but does not include areasof open terraces on the top most floor ofthe building/buildings, un-storeyedporch, septic tanks, soak pits, sewagetreatment plants, man holes, drainage,gutters, chambers, wells, fountains,steps, water tanks, sumps, rain waterharvesting tanks, structures forhandling/sorting of waste having aheight of not more than 2.5 meters andhaving opening on at least two sides,pump house admeasuring an area notexceeding six square meters, swingframes, compounds and gates;”;

(ii) clause (d) shall be omitted;

(iii) after clause (i), the following clauseshall be inserted:—

“(ia) “other building” means abuilding or structure other thanresidential building, commercialbuilding or industrial building;”;

3. Amendment of section 3.— In section 3of the principal Act,—

(i) after sub-section (1), the followingsub-section shall be inserted, namely:—

“(1A) On any construction to beundertaken by any corporation orundertaking constituted under theCentral or State enactment, or any StateGovernment, or local bodies on any landspecified in the Schedule hereto, thereshall be levied and paid a service chargeon infrastructure at the rates specifiedin the said Schedule.”.

(ii) in sub-section (4), for the word “tax”,wherever it occurs, the words “tax orservice charge” shall be substituted;



177

(iii) in sub-section (5), for the word “tax”,wherever it occurs, the words “tax orservice charge” shall be substituted;

(iv) for sub-section (6), the following sub--section shall be substituted, namely:—

“(6) The tax and service chargecollected by the Competent Authorityshall be credited into the GovernmentTreasury and shall be utilized for worksidentified by the Government, such as,provision of water, power anddevelopment of other physicalinfrastructure.”.

4. Amendment of section 5.— In theprincipal Act,—

(i) in section 5 and in any other sections,for the word “tax” wherever it occurs, thewords “tax or service charge” shall besubstituted;

(ii) in section 5, for the words “industrialbuilding”, wherever it occurs, the words“industrial building or other building” shallbe substituted.

5. Amendment of section 6.— In sub--section (1) of section 6 of the principal Act,for the words “industrial building, whereverit occurs, the words “industrial building orother building” shall be substituted.

6. Substitution of the Schedule.— For theSchedule appended to the principal Act, thefollowing Schedule shall be substituted,namely:—

(C)

Recre-ational

andentertain-

mentstruc-tures,

structuresassoci-

ated withdancefloors,

amuse-mentparks,

gokartingtracks

Type ofarea/land

(A)

Residentialbuilding orstructurehaving abuilt up

area whichadmeasures

100 sq.mts. orbelow

(B)

Residentialbuilding orstructurehaving abuilt up

area whichadmeasures

101 sq.mts. orabove

(A)

Agricultureand alliedstructures

(B)

Agrobased

industrialbuildings/

/struc-tures

includingagro-

-tourismstructures

(D)

Commu-nicationstruc-tures

such astowers

and thelike

whosebuilt up

areacannot

bequanti-

fied

(E)

Build-ings/

/struc-turesnot

coveredunder(A) to

(D)

(1) Category ACoastalPanchayatareas andfive majortowns,namely,Panaji,Mapusa,Ponda,MormugaoandMargao

NIL Rs. 200/- Rs. 800/- Rs. 250/- 25% ofthe rateappli-cable toresiden-tialbuilding

50% ofthe rateappli-cable toindus-trialbuilding

50% ofthe rateapplica-ble tocommer-cialbuilding

Rs.25,000/-perstruc-ture

Rs.200/-.

“SCHEDULE

Rate of infrastructure tax payable, per square meter of built up area

(1)

Residential building

(2)

Commercialbuilding

(3)

Industrialbuilding

(4)

Other Buildings


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Rate of infrastructure tax payable, per square meter of built up area.

(1)

Residential building

(2)

Commercialbuilding

(3)

Industrialbuilding

(4)

Other Buildings

(C)(A) (B) (A) (B) (D) (E)

(2) Category BOtherMunicipaltowns,Censustowns andVillagePanchayatsadjoiningor conti-guous tothe majortowns ofPanaji,Mapusa,Ponda,MormugaoandMargao

NIL Rs. 200/- Rs. 600/- Rs. 250/- 25% ofthe rateappli-cable toresiden-tialbuilding


50% ofthe rateappli-cable tocommer-cialbuilding


Rs.200/-.

(3) Category COtherVillagePanchayatareas

(4) Servicecharge forbuildingscon-structedby anycorporationor under-takingconstitutedunder theCentral orStateenactment,or anyStateGovern-ment, orlocalbodies, inland/areaspecifiedabove

Rs. 200/-

75% ofthe ratespecifiedin respec-tivecategoryabove

Rs. 400/-

75% ofthe ratespecifiedinrespec-tivecategoryabove

Rs. 250/-


25% ofthe rateappli-cable toresiden-tialbuilding




50% ofthe rateappli-cable tocommer-cialbuilding



75% ofthe ratespeci-fied inrespec-tivecat-egoryabove

Rs.200/-.

75%of therateappli-cabletoresi-dentialbuild-ing inrespec-tivecat-egoryabove.

NIL

NIL



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charge collected under the said Act, for theworks identified by the Government, suchas, provision of water, power anddevelopment other related physicalinfrastructure.

Financial Memorandum

No financial implications are involved inthis Bill. However, the enhancement of therates of infrastructure tax, and levy of servicecharge, as per different geographicallocations and urbanization trend as proposedin this Bill would generate additional revenueof approximately Rs. 70 crores to theGovernment.

Memorandum Regarding DelegatedLegislation

No delegated legislation is involved in thisBill.

Porvorim Goa MANOHAR PARRIKAR

Dated: 23rd April, 2013. Chief Minister/

/Minister for TCP

Assembly Hall, N. B. SUBHEDAR

Porvorim Goa Secretary to the Legislative

Dated: 23rd April, 2013. Assembly of Goa.

_________

(Annexure to Bill No. 15 of 2013)......................................................................................................

The Goa Tax on Infrastructure Act, 2009.....................................................................................................

2. Definitions.— In this Act, unless the contextotherwise requires.—

(a) “classification of land” means theclassification assigned to land by zoning or use;

(b) “commercial building” means a buildingor structure consisting of shop, godown or officepremises, either on ground floor or any otherfloor, used wholly or partly for business activities;

(c) “competent authority” means suchauthority or officer of the Government, as theGovernment may, by notification in the OfficialGazette, specify;

(d) “floor area” means a floor area as definedin the Planning and Development Authority(Development Plan) Regulations, 2000, or anysubsequent regulations thereto made under theGoa (Regulation of Land Development andBuilding Construction) Act, 2008 (Act 6 of 2008),for the time being in force;

Statement of Objects and ReasonsThe Goa Tax on Infrastructure Tax Act, 2009

(Goa Act 20 of 2009) provides for levy ofinfrastructure tax as per the floor area of thebuilding. However, around 20% to 30% of thearea covered under stilt floors, basementfloors, mezzanine floors, balconies, passages,lobbies, stair cases, etc., are not coveredunder the “floor area”, as per the definitionof term “floor area” in the Goa LandDevelopment and Building ConstructionRegulations, 2010. These spaces are integralpart of the main building and also consumethe infrastructure facilities directly and assuch, it is felt necessary to bring the saidarea under the tax net. Hence, the Bill seeksto amend section 2 of the said Act so as todefine term “built up area” and omit clause(d) thereof.

Similarly, there are many constructionsother than residential, commercial andindustrial such as institutional buildings otherthan educational buildings, building andstructures for transportation andtelecommunication use, farm houses, dancefloors, etc. which need to be brought underthe taxation.

The Bill, therefore seeks to insert sub--section (1A) to section 3 of the said Act.

Goa has three physiographical regions,namely, the coastal area, midland areas andwestern ghats. Major developments andinfrastructure developments are concen-trated in the coastal areas and in the majortowns like Panaji, Mapusa, Ponda, Mormugaoand Margao. Commercial establishments likeshopping malls, arcades, hotels and resortsrequire major infrastructure facilities. Thevillage areas, contiguous to the major towns,many of which are identified as Census townsin the Census of India, are also showinghigher degree of urbanization and requiremore infrastructure facilities. Hence, the Billseeks to amend the Schedule to the said Act,so as to amend the said Schedule suitably.

The Bill also seeks to amend sub-section(6) of section 3 of the said Act so as toearmark and utilize the tax and service


180

(e) “Government” means the Government ofGoa;

(f) “industrial building” means any buildingor structure constructed for the purpose ofcarrying out medium and large scale industrialactivities within or outside the areas earmarkedand notified as industrial estates/areas, but doesnot include building constructed for carryingout small scale industrial activity;

(g) “infrastructure” means the provision ofpotable water, electricity and other amenitieslike roads, drains, foot paths, sewerage system,etc.;

(h) “local authority” means a MunicipalCouncil constituted under the GoaMunicipalities Act, 1968 (Act No. 7 of 1969) or aPanchayat constituted under the Goa PanchayatRaj Act, 1994 (Act No. 14 of 1994) or a MunicipalCorporation constituted under any law andincludes the Goa Industrial DevelopmentCorporation constituted under the GoaIndustries Development Act, 1965 (22 of 1965);

(i) “notification” means a notificationpublished in the Official Gazette;

(j) “prescribed” means prescribed by the rulesmade under the Act;

(k) “residential building” means any buildingor structure consisting either of a single selfcontained unit having built up area of morethan 100 square meters or more than oneindependent unit used for domestic purpose butdoes not include building constructed foreducational institution, orphanage, old agehome, home for spastic/retarded children or byany other non-profitable organization and suchother organizations as may be notified by theGovernment in public interest;

(l) “Schedule” means the Schedule appendedto this Act.

3. Tax on Infrastructure.— (1) On anyconstruction to be undertaken by any person onany land specified in the Schedule hereto, thereshall be levied and paid a tax on infrastructure atthe rates specified in the said Schedule.

(2) The Government may by notification in theOfficial Gazette, amend any entry in the Scheduleand the Schedule shall be deemed to have beenamended accordingly.

(3) Every notification made under sub-section(2) shall be laid as soon as may be after it is madeon the table of Legislative Assembly while it is in

session for a total period of thirty days which maybe comprised in one session or in two successivesessions, and if, before the expiry of the session inwhich it is so laid or the session immediatelyfollowing, the Legislative Assembly agrees inmaking any modification in the notification or theLegislative Assembly agrees that the notificationshould not be made and notify such decision inthe Official Gazette, the notification shall from thedate of publication of such decision have effectonly in such modified form or be of no effect, as thecase may be, so however that any such modificationor annulment shall be without prejudice to thevalidity of anything previously done or omitted tobe done under that notification.

(4) Where a licence for construction has alreadybeen issued to any person before thecommencement of this Act, the infrastructure taxshall be levied and paid at the time of the renewalof the construction licence or before the issuanceof the occupancy certificate/completion certificate,whichever is earlier, after carrying out assessmentof tax through the Competent Authority under thisAct.

(5) The tax on infrastructure payable under sub--section (1), shall be assessed and collected by theCompetent Authority at the time of approving theconstruction plan or at the time of issuingconstruction licence.

Explanation:— While assessing the said taxunder this Act,—

(a) where a building proposed to beconstructed is in a land earmarked forcommercial use/zone, the rate of tax applicablethereto shall be as applicable to commercialbuildings irrespective of its use;

(b) where a building proposed to beconstructed is in a land earmarked for other useor in zone other than commercial zone, in anyplan in force, such as residential or settlementzone, where commercial utilization of buildingis done partly on the ground floor or any otherfloor, the rate of tax applicable to commercialbuildings shall be changed only to the floorarea which is used for commercial purpose whilefor other area of the building which is used forresidential purpose, the rate applicable toresidential building shall be charged whileassessing infrastructure tax.

(6) The tax collected by the CompetentAuthority shall be credited into the GovernmentTreasury.



181

(7) Any person aggrieved by an assessment madeby the competent authority under sub-section (5)may, within thirty days of communication of suchassessment by the competent authority, prefer anappeal before the prescribed authority whosedecision shall be final and binding on all parties.

(8) An appeal under sub-section (7) shall set outthe grounds of appeal and shall be verified by theappellant. It shall accompany the order of thecompetent authority and its enclosures if any. Theappellant shall also pay a fee of Rupees one

thousand in the form of Court fee.

SCHEDULE(See section 3)

Classification of land use in Category of building or structure build Rate of tax on infrastrucoutline development plan on the land mentioned in outline ture payable per square

(odp)/zoning plans development plan (odp)/zoning plans meter of floor areaand as specified in column (i)

(1) (2) (3)

Residential (1) Residential building or structure which Niladmeasures 100 square metre or below

(2) Residential building or structure whichadmeasures 101 square metre or above Rs. 150/-

Commercial (3) Commercial building or structure Rs. 350/-

Industrial (4) Industrial building or structure Rs. 150/-

Classification of land use Category of building or structure build Rate of tax on infra-in regional plan on the said land use in regional plan structure payable per

square meter of floor area

Settlement Residential (1) Residential building or structure which NILadmeasures 100 square metres or less

(2) Residential building or structure which Rs. 150/-admeasures 101 square metres or above

Commercial (3) Commercial building or structure Rs. 350/-Industrial (4) Industrial building or structure Rs. 150/-

Assembly Hall, N.B. SUBHEDAR

Porvorim-Goa. Secretary to the

23rd April, 2013. Legislative Assembly of Goa

_________

LA/LEGN/2013/330


________The Indian Stamp (Goa Amendment) Bill, 2013

(Bill No. 14 of 2013)

A

BILL

further to amend the Indian Stamp Act, 1899(2 of 1899), as in force in the State of Goa.


1. Short title and commencement.— (1)This Act may be called the Indian Stamp (GoaAmendment) Act, 2013.

(2) It shall come into force on such dateas the Government may, by notification in theOfficial Gazette, appoint.

2. Amendment of section 2.— In the IndianStamp Act, 1899 (2 of 1899), as in force in theState of Goa (hereinafter referred to as the“principal Act”), in section 2,—


182

(i) clause (1) shall be renumbered asclause (1A) and before clause (1A) sorenumbered, the following clause shall beinserted, namely:—

“(1) “Association” means anyassociation, exchange, organization orbody of individuals, whether incor-porated or not, established for thepurpose of regulating and controllingbusiness of the sale or purchase of, orother transaction relating to, any goodsor marketable securities;”;

(ii) for clause (10), the following clauseshall be substituted, namely:—

“(10) “Conveyance” includes,—

(i) a conveyance on sale;

(ii) every instrument;

(iii) every decree or final order of anyCivil Court;

(iv) every order made by the HighCourt under section 394 of the CompaniesAct, 1956 (Central Act 1 of 1956) inrespect of amalgamation or reconstruc-tion of companies; and every order madeby the Reserve Bank of India undersection 44 A of the Banking RegulationAct, 1949 (Central Act 10 of 1949) inrespect of amalgamation or reconstruc-tion of Banking Companies, by whichproperty, whether movable orimmovable, or any estate or interest inany property is transferred to, or vestedin, any other person, inter vivos, andwhich is not otherwise specificallyprovided for by Schedule I or by ScheduleI-A, as the case may be.

Explanation:— An instrumentwhereby a co-owner of any propertytransfers his interest to another co-ownerof the property and which is not aninstrument of partition, shall, for thepurposes of this clause, be deemed to bean instrument by which property istransferred inter vivos;”;

(v) after clause (16A), the followingclause shall be inserted, namely:—

“(16B) “market value”, in relation toany property which is the subject

matter of an instrument, means theprice which such property would havefetched if sold in open market on thedate of execution of such instrument,or the consideration stated in theinstrument, whichever is higher;”.

3. Amendment of section 3A.— In section3A of the principal Act, in sub-section (1), afterthe first proviso, the following provisos shallbe inserted, namely:—

“Provided further that in case of a mininglease for bauxite, the duty payable undersub-section (1) shall not exceed the amountin rupees arrived at by applying a rate of0.1 times annual extraction of mineralpermitted under the Environmentalclearance issued for such mining leaseunder the relevant law in force, multipliedby the period of the lease:

Provided further that in case of a mininglease for manganese, the duty payableunder sub-section (1) shall not exceed theamount in rupees arrived at by applying arate of hundred times annual extraction ofmineral permitted under the Environmentalclearance issued for such mining leaseunder the relevant law in force, multipliedby the period of the lease:

Provided further that in case of a mininglease for more than one mineral and havingEnvironmental clearance thereof the dutypayable shall be computed by taking intoaccount total stamp duty payable on eachof such minerals:”.

4. Insertion of new section 10A.— Aftersection 10 of the principal Act, the followingnew section shall be inserted, namely:—

“10A. Stock exchange etc., to deductstamp duty from trading member’saccount.— Notwithstanding anythingcontained in this Act, in case of transactionsthrough stock exchange or an associationas defined in clause (a) of section 2 of theForward Contracts (Regulation) Act, 1952(Central Act 74 of 1952), the stock exchange



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or, as the case may be, an association, shallcollect the due stamp duty by deducting thesame from the trading member’s accountat the time of settlement of suchtransactions. The stamp duty so collectedshall be transferred to the GovernmentTreasury or Sub-Treasury in the mannerspecified by the Chief Controlling RevenueAuthority.

Explanation:— For the purpose of thissection, “stock exchange” means the stockexchange as defined in clause (j) of section2 of the Securities Contracts (Regulation)Act, 1956 (Central Act 42 of 1956).”.

5. Amendment of section 47A.— In section47A of the principal Act,—

(i) for the expression “conveyance,exchange or gift”, wherever it occurs,the expression “conveyance, exchange,gift, certificate of sale, deed of partition,power of attorney, deed of settlement ortransfer of lease by way of assignment”shall be substituted;

(ii) in sub-section (3), after the existing

proviso, the following proviso shall be

inserted, namely:—

“Provided that nothing in this sub-

-section shall apply to any instrument

of certificate of sale, deed of partition,

power of attorney, deed of settlement

or transfer of lease by way of

assignment registered before the date

of commencement of the Indian Stamp

(Goa Amendment) Act, 2013.”.

6. Amendment of Schedule I–A.— In

Schedule I-A of the principal Act,—

(i) against Article 2, in column (2), for thewords “Hundred rupees” and “fif tyrupees”, the words “Two hundred rupees”and “Five hundred rupees” shall berespectively substituted;

(ii) against Article 3, in column (2), for thewords “Fif ty rupees”, the words “Onethousand rupees” shall be substituted;

(iii) against Article 4, in column (2), forthe words “Twenty rupees”, the words“Fifty rupees” shall be substituted;

(iv) for Article 5, the following Article shallbe substituted, namely:—

“5. AGREEMENTOR MEMORANDUMOF AN AGREEMENT—

(a) if relating to thesale of a Bill ofexchange

(b) if relating to thepurchase or sale ofG o v e r n m e n tsecurity or sharein an incorporatedcompany or otherbody corporate

(c) if relating to anagreement for thesale of an immovableproperty

(d) if not otherwiseprovided for....

One hundredrupees.

Twenty paise forevery rupeesten or partthereof of valueof the security orshare.

2.9 percent ofthe market valueof the immova-ble property,subject to aminimum dutyof rupees onehundred androunded up tothe nearesthundred in itsm u l t i p l e sthereof.

One thousandrupees.

Exemptions

Agreement or memorandum of agreement—

(a) for or relating tothe sale of goods ormerchandise exclu-sively not being a NOTEor MEMORANDUMchargeable underArticle 42;

(b) made in the formof tenders to the Central


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”;

The same duty asa Bond (Article15) for suchamount.

One hundredrupees.

”;

The same duty asis leviable on ac o n v e y a n c eunder clause (a)or (b), as thecase may be, ofArticle No. 22,on the totalmarket value ofthe propertiesexchanged.

”;

Government for orrelating to any loan;

AGREEMENT TOLEASE. See LEASE(Article 34).

(v) against Article 7, in column (2), forthe words “Fifty rupees”, the words “Onehundred rupees” shall be substituted;

(vi) against Article 8, in column (2), forthe words “Twenty rupees”, the words“Five hundred rupees” shall besubstituted;

(vii) against Article 9, in column (2), forthe words “Ten rupees”, the words “Onehundred rupees” shall be substituted;

(viii) against Article 17, in column (2),for the words “Fifteen rupees”, the words“One hundred rupees” shall besubstituted;

(ix) against Article 18, in column (2),for the expression “article 23 for aconsideration equal to the amount of thepurchase money”, the expression “Article22, on the market value of the property”shall be substituted;

(x) against Article 19, in column (2), forthe words “Ten rupees” the words “Onehundred rupees”, shall be substituted;

(xi) against Article 20, in column (2), forthe words “Thirty rupees” the words “Onehundred rupees” shall be substituted;

(xii) for Article 21, the following Articleshall be substituted, namely:—

“21. COMPOSITION--DEED,

that is to say anyinstrument executedby a debtor except anagreement, wherebyhe conveys hisproperty for the

benefit of his cre-ditors, or wherebypayment of a compo-sition or dividend ontheir debts is securedto the creditors, orwhereby provision ismade for the conti-nuance of the debtor’sbusiness under thesupervision of inspec-tors or under lettersof licence, for the be-nefit of his creditors.

(xiii) for Article 25, the following Articleshall be substituted, namely:—

“25. CUSTOMS-BOND OR EXCISE-BOND

(a) where the amountdoes not exceedRs. 2,500/-

(b) in any other case

(xiv) for Article 30, the following Articleshall be substituted, namely:—

“30. EXCHANGE OFPROPERTY-Instru-ment of–

EXTRACT – See Copy(Article 23)EXCISE BOND – SeeCustoms Bond orExcise Bond(Article 25).

Two hundredrupees.



185

(xv) against Article 32, in column (2),for the expression “as the case may be ofArticle 22 for a consideration equal to thevalue of the property”, the expression “asthe case may be, of Article 22, on themarket value of the property” shall besubstituted;

(xvi) against Article 33, in column (2),for the expression “The same duty as asecurity Bond (Article 57) for the sameamount”, the words “Five hundredrupees” shall be substituted;

(xvii) after Article 34, the following newArticle shall be inserted, namely:—

“34A. LEAVE AND LICENCEAGREEMENT—

(a) if relating to re- Five hundredsidential premises rupees

(b) if relating to One thousandnon-residential pre- rupees

mises ”;

(xviii) against Article 38, in column (2),for the words “One hundred and fiftyrupees”, the words “Five hundred rupees”shall be substituted;

(xix) against Article 41, in column (2),for the words “Twenty rupees”, the words“Thirty rupees” shall be substituted;

(xx) against Article 44, in column (2),for the expression “for the amount of thevalue”, the expression “on the marketvalue” shall be substituted;

(xxi) for Article 45, the following Articleshall be substituted, namely:—

“45. PARTNERSHIP—

(2) Instrument of part-nership—

tion in partnership,or where suchshare contribu-tion brought in byway of cash doesnot exceedrupees 50,000/-

(b) where such sharec o n t r i b u t i o nbrought in byway of cash is inexcess of rupees50,000/-, for everyrupees 50,000/- orpart thereof

(c) where such sharecontribution isbrought in byway of property,excluding cash

(2) Dissolution ofpartnership or retire-ment of partner—

(a) where on adissolution of thepartnership or onretirement of apar tner anyproperty is takenas his share by apartner otherthan a partnerwho brought inthat property ashis share ofcontribution inthe partnership


Five hundredrupees.

Five hundredrupees, subject toa maximum dutyof rupees fivethousand.

The same duty asis leviable onc o n v e y a n c eunder clause (a)or (b), as the casemay be, of Article22, on the marketvalue of suchproperty.

The same duty asis leviable on ac o n v e y a n c eunder clause(a) or (b), as thecase may be,of Article 22,on the marketvalue of suchproperty, subjectto a minimumof rupees onehundred.

Two hundredrupees.

”;(xxii) for Article 48, the following Article

shall be substituted, namely:—

(a) where there is noshare of contribu-

“48. POWER OF ATTOR-NEY not being a Proxy:—


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(a) when executed forthe sole purpose ofprocuring the regis-tration of one ormore documents inrelation to a singletransaction or foradmitting executionof one or more suchdocuments

(b) when required insuits or proceedingsunder the PresidencySmall Cause CourtsAct, 1882 (15 of 1882)

(c) when authorisingone person or moreto act in a singletransaction otherthan the case men-tioned in clause (a)

(d) when authorisingone person to act inmore than one transac-tion or generally

(e) when authorisingmore than oneperson to act insingle transaction ormore than one transac-tion jointly or severallyor generally

(f) when authorizing tosell or transfer immo-vable property,—

(i) if given to the father,mother, brother,sister, wife, husband,daughter, son, gran-dson, grand-dau-ghter or such otherclose relative; and

(ii) in any other case.

One hundredrupees.

One hundredrupees.

One hundredrupees.

One hundredrupees.

One hundredrupees.

Five hundredrupees.

The same dutyas is leviable ona conveyanceunder clause (a)

(g) when given to apromoter or developerby whatever namecalled, for constructionon, development of,or sale or transfer (inany manner what-soever) of, any immo-vable property

(h) in any other case

Explanation I.—Forthe purpose of thisArticle more personsthan one whenbelonging to the samefirm shall be deemed tobe one person.

Explanation II.— Theterm ‘registration’includes every operationincidental to registrationunder the RegistrationAct, 1908 (16 of 1908).

Explanation III.—Where under clause (f),duty has been paid onthe power of attorney,and a conveyancerelating to that propertyis executed in pursu-ance of power ofattorney between theexecutant of the powerof attorney and theperson in whose favourit is executed, the dutyon conveyance shall bethe duty calculated onthe market value of theproperty reduced byduty paid on the powerof attorney.

or (b), as thecase may be, ofArticle 22, onthe market valueof the property.

The same duty asis leviable on ac o n v e y a n c eunder clause (a)or (b), as thecase may be, ofArticle 22, on themarket value ofthe property.

One hundredrupees for eachperson authorised.



187

(xxiii) against Article 50, in column (2),for the words “Four rupees”, the words“One hundred rupees” shall besubstituted;

(xxiv) against Article 51, in column (2),for the words “Five rupees”, the words“One hundred rupees” shall besubstituted;

(xxv) against Article 54, in column (2),for the words “Fifty rupees”, the words“One thousand rupees” shall besubstituted;

(xxvi) after Article 54, the following newArticle shall be inserted, namely:—

“54A. RECORD OFT R A N S A C T I O N(Electronics or other-wise) effected by atrading member througha stock exchange or theassociation referred to insection 10A—

(a) if relating to sale orpurchase of Govern-ment securities

(b) if relating to pur-chase or sale ofsecurities, other thanthose falling underitem (a) above—

(i) in case of delivery

(ii) in case of non--delivery

(c) if relating to futuresand options trading

(d) if relating to forwardcontracts of commo-dities traded throughan association orotherwise

0.005 percent ofthe value ofsecurity.



0.005 percent ofthe value ofthe futures andoptions trading.

0.005 percent ofthe value of theforward contract.

Explanation I.— Forthe purpose of clause(b), “securities” meansthe securities as definedin clause (h) of section2 of the SecuritiesContract (Regulation)Act, 1956 (Central Act42 of 1956).

”;

(xxvii) for Article 55, the following Articleshall be substituted, namely:—

“55. RELEASE, that isto say, any instrument(not being an instru-ment as is provided bysection 23A) whereby aperson renounces aclaim upon other personor against any specifiedproperty,—

(a) if the release deed ofan ancestral propertyor part thereof isexecuted by or infavour of brother orsister (children ofrenouncer’s parents)or son or daughter orson of pre-deceasedson or daughter ofpre-deceased son orfather or mother orspouse of therenouncer or thelegal heirs of theabove relations


One thousandrupees.

The same duty asis leviable on ac o n v e y a n c eunder clause (a)or (b), as thecase may be, ofArticle 22, onthe market valueof the share,interest, part orclaim renounced.

”;


188

(xxviii) for Article 59, the followingArticle shall be substituted, namely:—

“59. SHARE WARRANTSto bearer issued under theCompanies Act, 1956 (1 of1956), for every rupees fivehundred or part thereof

ExemptionShare warrant when

issued by a company inpursuance of the provi-sions of section 114 of theCompanies Act, 1956 (1 of1956), to have effect onlyupon payment as compo-sition for that duty, to theCollector—

(a) one and a half percentum of the wholesubscribed capital ofthe company, or

(b) if any companywhich has paid thesaid duty or compo-sition in full subse-quently issues inaddition to itssubscribed capital,one and a half percentum of theadditional capital soissued.

SCRIP, See Certificate(Article 19).

”;

(xxix) against Article 60, in column (2),for the words “One rupee”, the words“One hundred rupees” shall besubstituted;

(xxx) for Article 61, the following Articleshall be substituted, namely:—

“61. SURRENDER OFLEASE including anagreement for surrender oflease—

(a) without any consi-deration

(b) with consideration

Explanation.— For thepurposes of this Article,return of money paid asadvance or securitydeposit by lessee to thelessor shall not betreated as considerationfor the surrender.

One thousandrupees.

The same dutyas is leviable ona conveyanceunder clause (a)or (b), as thecase may be, ofAr ticle 22, onthe amount ofconsideration.

”;

The same dutyas is leviable ona conveyanceunder clause (a)or (b), as thecase may be,of Article 22,on the marketvalue of theproperty, whichis the subjectmatter of transfer.

”;

Five rupees.

(xxxi) for Article 63, the following Articleshall be substituted, namely:—

“63. TRANSFER OFLEASE by way ofassignment and not byway of underlease or byway of decree or final orderpassed by any Civil Courtor any Revenue Officer

(xxxii) for Article 64, the following Articleshall be substituted, namely:—

“64. TRUST—A. Declara-tion of - of, or concerning,any property when madeby any writing not beinga Will,—

(a) where there is dis-position of property,—



189

(i) where the Trustis made for areligious or chari-table purpose

(ii) in any other case

(b) where there isno disposition ofproperty,—

(i) where the trustis made for areligious or chari-table purpose

(ii) in any other case

B. Revocation of — of,or concerning, anyproperty when made byany instrument other thana Will

Ten rupees forevery rupeesfive hundred orpart thereof of asum equal to theamount settledor market valueof the propertysettled.

The same duty asis leviable on ac o n v e y a n c eunder clause (a)or (b), as thecase may be, ofArticle 22, for asum equal to theamount settledor the marketvalue of theproperty settled.

The same duty asa Bond (Article15) for a sumequal to theamount settledor market valueof the propertysettled, but notexceeding twohundred rupees.

The same duty asa Bond (Article15) for a sumequal to theamount settledor market valueof the propertysettled.

The same duty asa Bond (Article15) for a sumequal to theamount settledor market valueof the propertysettled, but notexceeding twohundred rupees.

VALUATION– See App-raisement (Article 8).

”;

(xxxiii) after Article 65, the followingnew Article shall be inserted, namely:—

“66. WORKS CONTRACT,that is to say, a contractfor works and labour orservices involving transferof property in goods(whether as goods or insome other form) in itsexecution and includes asub-contract,—

(a) where the amountor value set forthin such contractdoes not exceedrupees ten lakh

(b) where it exceedsrupees ten lakh

One hundredrupees.

One hundredrupees for everyrupees one lakhor part thereof inexcess of rupeesten lakh, subjectto a maximum ofrupees five lakh.

”;

Statement of Objects and Reasons

The Bill seeks to amend the Indian Stamp

Act, 1899 (Central Act 2 of 1899), in its

application to the State of Goa (hereinafter

referred to as the “said Act”) so as to define

the terms “Association” and “market value”

and re-define the word “marketable security”

in the said Act.

The Bill further seeks to redefine the term

“Conveyance” so as to include a decree or

final order of any Civil Court and every order

made by the High Court under section 394

of the Companies Act, 1956 (Central Act 1 of1956) in respect of amalgamation orreconstruction of companies; and every order


190

made by the Reserve Bank of India undersection 44 A of the Banking Regulation Act,1949 (Central Act 10 of 1949) in respect ofamalgamation or reconstruction of BankingCompanies, which has the effect oftransferring property.

The Bill further seeks to amend section 3Aof the said Act so as to fix separate stampduty for mining lease for Manganese, Bauxiteand mining lease for more than one minerals.

The Bill further seeks to insert section 10Ain said Act so as to enable the stockexchange or association to collect the stampduty by deducting the same from tradingmembers account and transfer the same tothe Government Treasury or Sub-Treasury.

The Bill further seeks to amend section 47Aof the said Act so as to make provision fordealing with instruments of conveyance, etc.which are undervalued.

The Bill also seeks to amend certainArticles of Schedule I-A since the stamp dutythereof is found to be very low and also toinsert some new Articles thereof.

The Bill seeks to achieve the above objects.


No financial implications are involved inthis Bill, however, it would generateadditional revenue.


Clause 1(2) of the Bill empowers theGovernment to issue notification forappointing the date to bring into force theAct.

This delegation is of normal character.

Porvorim, Goa. Adv. FRANCIS D’SOUZA

24th April, 2013. Minister for Revenue


Porvorim, Goa. Secretary to the Legislative

24th April, 2013. Assembly of Goa.

Governor’s Recommendation under Article207 of the Constitution of India

In pursuance of Article 207 of the

Constitution of India, I, Bharat Vir Wanchoo,

Governor of Goa, hereby recommend the

introduction and consideration of the Indian

Stamp (Goa Amendment) Bill, 2013, by the

Legislative Assembly of Goa.________

ANNEXURE................................................................................................................................................

Extract of sections 2(1), 2(10), 2(16A), 10, 33 and47A of, and Articles 2, 3, 4, 5, 7, 8, 9, 17, 18, 19,20, 21, 25, 30, 32, 33, 34, 38, 41, 44, 45, 48, 50, 51,54, 55, 59, 60, 61, 63, 64 and 65 of the ScheduleI-A appended to, the Indian Stamp Act, 1899

(2 of 1899), as in force in the State of Goa........................................................................................................

Section 2(1)

2(1) “Banker” includes a bank and any personacting as a banker;

Section 2(10)

2(10) “Conveyance” includes a conveyance onsale and every instrument by which property,whether moveable or immovable, is transferred intervivos and which is not otherwise specificallyprovided for by Schedule I or by Schedule I-A, as thecase may be;

Section 2 (16 A)

(16A) “Marketable security” means a security ofsuch a description as to be capable of being sold inany stock market in India or in the United Kingdom;

Section 10

10. Duties how to be paid.— (1) Except asotherwise expressly provided in this Act, all dutieswith which any instruments are chargeable shallbe paid, and such payment shall be indicated onsuch instruments, by means of stamps—

(a) according to the provisions hereincontained; or

(b) when no such provision is applicablethereto—as the State Government may by ruledirect.

(2) The rules made under sub-section (1) may,among other matters, regulate,—

(a) in the case of each kind of instrument—thedescription of stamps which may be used;



191

(b) in the case of instruments stamped withimpressed stamps— the number of stamps whichmay be used;

(c) in the case of bills of exchange or promissorynotes the size of the paper on which they arewritten.

[“(2A) The Chief Controlling RevenueAuthority, may subject to such conditions ashe made deem fit to impose, authorise use offranking machine or any other machinespecified under sub-clause (d) of clause (13) ofsection 2, for making impressions oninstruments chargeable with duties toindicate payment on such instruments.

(2B)(a) Where the Chief Controlling RevenueAuthority is satisfied that having regard tothe extent of instruments executed and theduty chargeable thereon, it is necessary inpublic interest to authorise any person, bodyor organisation to such use of frankingmachine or any other machine, he may, by orderin writing, authorise such person, body ororganisation.

(b) Every such authorisation shall be subjectto such conditions, if any, as the ChiefControlling Revenue Authority may, by anygeneral or special order, specify in this behalf.

(2C) The procedure to regulate the use offranking machine or any other machine as soauthorised shall be such as the ChiefControlling Revenue Authority may, by order,determine.

(3) Notwithstanding anything contained insub-section (1), where the Government, in relationto any area in the State, is satisfied that on accountof temporary shortage of stamps in any area in theState, duly chargeable cannot be paid and paymentof duty cannot be indicated on instruments by meansof stamps, the Government, may, by notification inthe Official Gazette, direct that, in such area and forsuch period as may be specified in such notificationthe duty may be paid in cash or by demand draft orby pay order in any Government treasury ofGovernment sub-treasury or any other place as theGovernment may, by notification in the OfficialGazette, appoint in this behalf and the receipt orchallan therefore shall be given by the Officer incharge thereof. Such receipt or challan shall bepresented to the Chief Controlling RevenueAuthority who shall, after due verification that theduty has been paid in cash or by demand draft or by

pay order, make an endorsement to that effect onthe instruments to the following effect, aftercancelling such receipt or challan so that it cannotbe used again, namely:—

“Stamp duty of Rs............... paid in cash or bydemand draft or by pay order vide Receipt/ChallanNo. ........... dated the ....................

Signature of the Chief Controlling Revenue Authority

Provided that the period to be specified in thenotification shall not exceed a period of threemonths.

Explanation:— For the purpose of this sub--section, the expression “demand draft” and “payorder” mean the demand draft or pay order issuedby the State Bank of India constituted under theState Bank of India Act, 1955, or, a correspondingnew bank constituted under section 3 of the BankingCompanies (Acquisition and Transfer ofUndertakings) Act, 1970, or, under section 3 of theBanking Companies (Acquisition and Transfer ofUndertaking) Act, 1980, or, any, other bank being aScheduled Bank as defined in clause (e) of section2 of the Reserve Bank of India Act, 1934.

(4) An impression made under sub-section (2A),(2B) and (2C), or, as the case may be, an endorsementmade under sub-section (3), or any instrument shallhave the same effect as if duty of an amount equal tothe amount indicated in the impression or, as thecase may be, stated in the endorsement has beenpaid in respect of, such payment has been indicatedon such instrument by means of stamps, under sub--section (1).”.]

Section 33

33. Examination and impounding ofinstruments.— (1) Every person having by law orconsent of parties authority to receive evidence, andevery person in charge of a pubic office, except anofficer of police, before whom any instrument,chargeable, in his opinion, with duty, is produced orcomes in the performance of his functions, shall, if itappears to him that such instrument is not dulystamped, impound the same.

(2) For that purpose every such person shall

examine every instrument so chargeable and soproduced or coming before him in order to ascertain


192

whether it is stamped with a stamp of the value anddescription required by the law in force in whensuch instrument was executed or first executed:

Provided that––

(a) nothing herein contained shall be deemedto require any Magistrate or Judge of a criminalCourt to examine or impound, if he does not thinkfit so to do, any instrument coming before him inthe course of any proceeding other than aproceeding under Chapter XII or Chapter XXXVIof the Code of Criminal Procedure, 1898;

(b) in the case of a Judge of a High Court, theduty of examining and impounding anyinstrument under this section may be delegatedto such officer as the Court appoints in this behalf.

(3) For the purposes of this section, in cases ofdoubt,—

(a) the State Government may determine whatoffices shall be deemed to be public offices; and

(b) the State Government may determine whoshall be deemed to be persons in charge of publicoffices.

Section 47A

Articles 2, 3, 4, 5, 7, 8, 9, 17, 18, 19, 20, 21, 25,30, 32, 33, 34, 38, 41, 44, 45, 48, 50, 51, 54, 55,59, 60, 61, 63, 64 and 65 of the Schedule I-A

2. Administration Bond,including a bond given underthe Indian Succession Act,1925,or section 6 of the GovernmentSavings Banks Act, 1873—

(a) Where the amount doesnot exceed Rs. 2,000


3. Adoption Deed that is tosay, any instrument (other thana Will) recording an adoptionor conferring or purporting toconfer an authority to adopt

4. Affidavit, including anaffirmation or declaration in thecase of persons by law allowedto affirm or declare instead ofswearing

Exemptions

Affidavit or declaration inwriting when made-

(a) as a condition of enrol-ment in the Armed Forcesof the Union;

(b) for the immediate pur-pose of being filed orused in any Court orbefore the officer of anyCourt; or

(c) for the sole purpose ofenabling any person toreceive any pension orcharitable allowance.

5. AGREEMENT OR MEMO-RANDUM OF AN AGREEMENT-

(a) if relating to the sale ofa bill of exchange

(b) if relating to the sale orGovernment security orshare in an incorporatedcompany or other bodycorporate. Fifteen rupeessubject to maximum of fifteenrupees twenty paise for everyrupees 10.00 or part thereofof the value of the Security orshare

“(bb) if relating to anagreement for the sale of anImmovable property. Rupees100/- for property valued uptoRs. 1 lakh or part thereof andfor property valued inexcess of Rs. 1 lakh upto Rs.5lakhs, Rs. 500/- per lakh orpart thereof and for propertyvalued in excess of Rs. 5lakhs, Rs. 1,000/- per lakh orpart thereof.

(c) if not otherwiseprovided for

ExemptionsAgreement or memorandum

of agreement—

(a) for or relating to the saleof goods or merchandiseexclusively not being aNOTE or MEMORAN-DUM chargeable underNo. 42;

Hundred rupees

Fifty rupees.

Fifty rupees.

Twenty rupees.

Fifteen rupees.

Subject to maxi-mum of fifteenrupees twentypaise for everyrupees 10.00 orpart thereof ofthe value of theSecurity or share.

Rupees 100/- forproperty valuedupto Rs. 1 lakhor part thereofand for propertyvalued in excessof Rs. 1 lakh uptoRs. 5 lakhs, Rs.500/- per lakhor part thereofand for propertyvalued in excessof Rs. 5 lakhs,Rs. 1,000/- perlakh or partthereof.

Ten rupees.



193

(b) made in the form oftenders to the CentralGovernment for orrelating to any loan;

AGREEMENT TO LEASE.See LEASE (No. 34)

7. APPOINTMENT IN EX-ECUTION OF A POWER,whether of trustees or ofproperty, movable or immo-vable, where made by anywriting not being a Will

8. APPRAISEMENT OF VA-LUATION, made otherwisethan under an order of the Courtin the course of suit—

(a) where the amount or valuesecured does not exceedRs. 10/-

where it exceeds Rs. 10/-and does not exceed Rs. 50/-










where it exceeds Rs. 900/-and does not exceed Rs.1000/-

(a) In any other case

Exemptions(a) Appraisement or valua-

tion made for the informa-tion of one party only

and not being on anymanner obligatory bet-ween parties either byagreement or operationof law.

(b) Appraisement of cropsfor the purpose ofascertaining the amountto be given to a landlordas rent.

9. APPRENTICESHIP DEED,including every writingrelating to the service or tuitionof any apprentice, clerk orservant placed with anymaster to learn any pro-fession, trade or employment,not being ARTICLES OFCLERKSHIP (No. 11)

Exemptions

Instrument of appren-ticeship executed by aMagistrate under theApprentices Act, 1961 or bywhich a person is apprenticedby, or at the charge of anypubic charity

17. CANCELLATION— instru-ment of (including anyinstrument by which anyinstrument previously execu-ted is cancelled), if attested andnot otherwise provided for.See also Release (No. 55),Revocation of Settlement(No. 58 B), Surrender of Lease(No. 61), Revocation of Trust(No. 64 B).

18. CERTIFICATE OF SALE(in respect of each property putup as a separate lot and sold)granted to the purchaser of anyproperty sold by public auctionby a Civil or Revenue Court, orCollector or other RevenueOfficer or by an Officer ofCustoms—

(a) where the purchasemoney does not exceedRs. 10/-

(b) where the purchasemoney exceeds Rs.10/- butdoes not exceed Rs. 25/-

Fifty rupees.

One rupee

One rupee

Two rupees

Three rupees

Five rupees

Six rupees

Seven rupees

Eight rupees

Nine rupees

Ten rupees

Eleven rupees

Twelve rupees

Twenty rupees

Ten rupees

Fifteen rupees

One rupee.

One rupee fiftypaise.


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(c) in any other case

19. CERTIFICATE OR OTHERDOCUMENT, evidencing theright or title of the holderthereof, or any other person,either to any shares, script orstock in or any incorporatedcompany or other bodycorporate, or to becomeproprietor of charges, script orstock in or of any such companyor body

20. CHARTER-PARTY, that isto say, any instrument (exceptan agreement for the hire of atug steamer), where by a vesselor some specified principal partthereof is left for the specifiedpurposes of charter, whether itincludes a penalty clauses ornot

21. COMPOSITION-DEED,that is to say, any instrument(except an agreement wherebyhe convey his property for thebenefit of his creditors, orwhereby payment of acomposition or dividend ontheir debts is secured to thecreditors or whereby provisionis made for the continuance ofthe debtor’s business under thesupervision of inspectors orunder letters of licence, for thebenefit of his creditors—

25. CUSTOMS-BOND OREXCISE BOND—

(a) where the amountdoes not exceed Rs. 1,000/-


The same duty asis leviable underclause (a) or (b),as the case maybe, of article 23for a considera-tion equal to theamount of thepurchase money.

Ten rupees.

Thirty rupees.

Twenty-fiverupees.

The same dutyas a Bond(No. 15) for suchamount.

Fifteen rupees.

30. EXCHANGE OFPROPERTY— Instrument of—

EXTRACT— See Copy(No. 23)

EXCISE BOND— SeeCustoms Bond or Excise Bond(No. 25)

33. INDEMNITY—BOND.

INSPECTORSHIP DEED—See Composition Deed (No. 21).

INSURANCE— See Policy ofInsurance (No. 47)

34. LEASE, Including anunder-lease or sub-lease andany agreement to let or sublet.

(a) Where by such lease therent is fixed and nopremium is paid ordelivered—

(i) where the leasepurports to be for aterm of less than oneyear

(ii) where the leasepurports to be for aterm of not less thanone year, but notmore than five years

(iii) where the leasepurports to be for aterm exceeding fiveyears and notexceeding ten years

(The same duty asis leviable on aconveyance underclause (a) or (b), asthe case may be, ofarticle No. 22 for aconsideration equalto the value of theproperty of grea-test value as setforth in suchinstrument).

The same duty asa Security Bond(No. 57) for thesame amount.

Same amount.

Half of the dutypayable on a Bond(No. 15) for thewhole amount pay-able or deliverableunder such lease.

Half of the dutypayable on a Bond(No. 15) for theamount or value ofthe average annualrent reserved.

One third of theduty payable on aConveyance (No.22) (a) as levied bythis Act, for a consi-deration equal tothe amount orvalue of theaverage annualrent reserved.



195

(iv) where the leasepurports to be for aterm exceeding tenyears and notexceeding twentyyears

(v) where the leasepurports to be for aterm exceeding 20years, but notexceeding 30 years;

(vi) where the leasepurports to be for aterm exceeding 30years, but notexceeding 100 years

(vii) where the leasepurports to be for aterm exceeding 100years or in perpetuity

One third of theduty payable on aconveyance (No.22)(a) as levied bythis Act, for ac o n s i d e r a t i o nequal to twice theamount or valueof the averageannual rentreserved.

One third of theduty payable on aconveyance (No.22) (a) as levied bythis Act, for ac o n s i d e r a t i o nequal to threetimes the amountor value of theaverage annualrent reserved.

One third of theduty payable on aConveyance (No.22)(a) as levied bythis Act, for ac o n s i d e r a t i o nequal to fourtimes the amountor value of theaverage annualrent reserved.

One third of theduty payable on aconveyance (No.22) (a) as levied bythis Act, for ac o n s i d e r a t i o nequal in the caseof a lease grantedsolely for agricul-tural purposes to1/10th and in anyother case to1/6th of the wholeamount of rentwhich would bepaid or deliveredin respect of thefirst fifty years oflease.

(viii) where the leasepurport to be for anydefine term

(b) where lease is grantedfor a fine or premium orfor money advanced andwhere no rent isreserved

(c) where lease is grantedfor a fine or premium orfor money advanced inaddition to rent isreserved

Exemptions

Lease executed in the caseof a cultivator and for thepurposes of cultivation (inclu-

On third of theduty payable on aConveyance (No.22) (a) as levied bythis Act, for acons idera t ionequal to threetimes the amountor value of theaverage annualrent which wouldbe paid ordelivered for theten years if thelease continuedso long.

One third of theduty payable ona Conveyance(No. 22) (a) aslevied by thisAct, for acons idera t ionequal to theamount or valueof such fine orpremium oradvance as setforth in the lease.

One third of theduty payable on aConveyance (No.22) (a) as levied bythis Act, for acons idera t ionequal to theamount or valueof such fine orpremium oradvance as setforth in the lease,in addition to theduty whichwould have beenpayable on such alease if no fine orpremium oradvance hadbeen paid ordelivered.


196

ding a lease of trees for theproduction of food or drink)without the payment ofdelivery of any fine or premiumwhen a define term isexpressed and such term doesnot exceed one year, or whenthe average annual rentreserved does not exceed onehundred rupees.

In this exemption a lease forthe purposes of cultivationshall include a lease of land forcultivation together with ahomestead or tank.

Explanation I:— rent paid inadvance shall be deemed to bethe premium or moneyadvanced within the meaningof this article unless it isspecifically provided in thelease that rent paid in advancewill be set off towards the lastinstallment or installments ofrent.

Explanation II:— When alease undertakes to pay andrecurring charges such asGovernment revenue, land-lord’s share of ceases, orowner’s share of municipalrates of taxes, which is by lawrecoverable from the lessor andalso the cost repair andimprovements paid by thelessee; the amount so agreed tobe paid by the lessee shall bedeemed to be part of the rent.

38. MEMORANDUM OF ASSO-CIATION OF A COMPANY—

(a) if accompanied byarticle of associationunder section 26 of theCompanies Act, 1956

(b) if not so accompanied

Exemptions

Memorandum of anyassociation not formed for profitand registered under section25 of the Companies Act, 1956

One hundred andfifty rupees.

The same duty asis leviable onarticle of associa-tion under Article10 according tothe share capitalof the company.

41. NOTARIAL ACT, that isto say, any instrument, endor-sement, note, attestation,certificate of entry not being aProtest (No. 50) made or signedby a Notary Public in theexecution of the duties hisoffice, or by any other personlawfully acting as a NotaryPublic

See also Protest of Bill ornote (No. 50).

44.PARTITION Instrument ofas defined by section 2 (15)

Twenty rupees.

The same duty asa Bond (No. 15) forthe amount of thevalue of theseparated shareor shares of theproperty.

45. PARTNERSHIP—

A. Instrument of—

(a) where the capital of the partnership doesnot exceed Rs. 1,000/-.

Rs.1,000/- Five rupees.

Rs. 5,000/- Fifteen rupees.

Rs.10,000/- Twenty fiverupees.

Rs.15,000/- Fifty rupees.

Rs. 20,000/- Seventy fiverupees.

Rs. 25,000/- Hundred rupees.

(b) in any other case One hundred andfifty rupee.

B. Dissolution of PAWN Fifty rupees.OR PLEDGE, See Agreementrelating to Deposit of TitleDeeds, Pawn or Pledge (No. 6)

48. POWER OF ATTORNEYas defined in section 2

(21) not being a Proxy (No. 52)

(a) when executed for thesole purpose of procu-ring the registration ofone or more documentsin relation to a singletransaction or for admit-ting execution of onemore such document

Twenty rupees.



197

(b) when required in suits orproceedings under Presi-dency Small ClauseCourts Act, 1982

(c) when authorizing oneperson or more to act in asingle transaction otherthan the case mentionedin clause (a)

(d) when authorizing notmore than five persons toact jointly and severallyis more than onetransaction or generallyto act in a singletransaction other thanthe case mentioned inclause (a)

(e) when authorizing morethan five but not morethan 10 persons to actjointly and severally inmore than one transac-tion or generally

(f) when given for conside-ration and authoring theattorney to sell anyimmovable property

(g) in any other case

N. B.:— The term “registra-tion” includes every operationsincidental to registration underthe Indian Registration Act,1908.

Explanation:— For thepurpose of this article morepersons than one whenbelonging to the same firm shallbe deemed to be one person.

50. PROTEST OF BILL ORNOTE, that is to say, anydeclaration in writing made bya Notary Public or other personlawfully acting as such,attesting the dishonor of a billof exchange or promissory note

51. PROTEST BY THEMASTER OF A SHIP, that is tosay, any declaration of theparticulars of her voyage drawn

Twenty rupees.

Twenty rupees.

Forty rupees.

Fifty rupees.

The same duty asunder clause (a)or (b) as the casemay be of ArticleNo. 22 for theamount of consi-deration.

Twenty rupees.

Four rupees.

Five rupees.

up by him with a view to theadjustment of losses or thecalculation of averages andevery declaration in writingmade by him against thecharters or the consignors fornot loading or unloading theship, when such declaration isattested or certified by a NotaryPublic or other person lawfullyacting as such.

See also Note of Protest bythe Master of the Ship (No. 44).

54. RECONVEYANCE OFMORTGAGED PROPERTY—

(a) if the consideration forwhich the property wasmortgaged does not exceedRs. 1,000/-

(b) In any other case—

55. RELEASE, that is to say,any instrument (not being suchby release as is provided forsection 23A) whereby a personrenounces a claim uponanother person or against anyspecified property—

(a) if the amount or value ofthe claim does notexceed Rs.1,000/-

(b) In any other case

59. SHARE WARRANTS tobearer issued under theCompanies Act, 1956.

Exemptions

Share warrant when issuedby a Company in pursuance ofthe Company’s Act, 1956section 114, to have effect onlyupon payment, as compositionfor that duty, to the Collector ifStamp Revenue of—

The same duty isleviable on ac o n v e y a n c eunder clause (a)of Article 22 forthe amount ofsuch considera-tion as set forthin the reconve-yance.

Fifty rupees.

The same duty asa Bond (No.15) forsuch amount orvalue as set forthin the release.

Fifteen rupees.


198

(a) one-and-a-half per centumof the whole subscribedcapital of the company; or

(b) if any company which haspaid the said duty orcomposition in fullsubsequently issued anaddition to its scribedcapital, one and half percentum of the additionalcapital so issued.

SCRIP. See Certificate (No. 19).

60. SHIPPING ORDER for orrelating to the conveyance ofgoods on board of any vessel

61. SURRENDER OF LEASE—

(a) when the duty with whichthe lease is chargeabledoes not exceed tenrupees

(b) In any other case

Exemptions

Surrender of lease when suchlease is exempted from duty.

63. TRANSFER OF LEASE byway of assignment andnot by way of underlease

Transfer of any leaseexempt from duty.

64. TRUST—

(a) Declaration of— of, orconcerning any propertywhen made by anywriting not being a Will

(b) Revocation of— or concer-ning any property whenmade by any instrumentother than a Will

See also settlement (No.58).

VALUATION-See App-raisement (No. 8).

65. WARRANT FOR GOODS,that is to say, any instrumentevidencing the title of any persontherein any named, or hisassigns, or the holder thereof, tothe property in any goods, lyingin or upon any dock, warehouseor wharf such instrument beingsigned or certified by or onbehalf of the person in whosecustody such goods may be

One hundredrupees.

The duty withwhich such lease ischargeable.

Fifteen rupees.

The same duty asis leviable on aconveyance withclause(a) or (b) asthe case may beor article 22 forc o n s i d e r a t i o nequal to theamount of theconsideration forthe transfer.

Fifty rupees.

Thirty rupees.

Twenty rupees.

_________

LA/LEGN/2013/331

The following bill which was introducedin the Legislative Assembly of the State ofGoa on 29th April, 2013 is hereby publishedfor general information in pursuance of Rule-138 of the Rules of Procedure and Conduct ofBusiness of the Goa Legislative Assembly.

________

The Goa Value Added Tax (SeventhAmendment) Bill, 2013

(Bill No. 18 of 2013)

A

BILL

further to amend the Goa Value Added TaxAct, 2005 (Goa Act 9 of 2005).

BE it enacted by the Legislative Assemblyof Goa in the Sixty-fourth Year of the Republicof India, as follows:—

1. Short title and commencement.— (1) ThisAct may be called the Goa Value Added Tax(Seventh Amendment) Act, 2013.

(2) It shall come into force on such date asthe Government may, by notification in theOfficial Gazette, appoint.

2. Amendment of section 2.— In section 2of the Goa Value Added Tax Act, 2005 (GoaAct No. 9 of 2005) (hereinafter referred to asthe “principal Act”),—

(i) in clause (k), for the expression “anygoods directly or otherwise,” the



199

expression “any goods directly or otherwise, or organizing or conductingexhibition or any event or programmeeither for sale of goods or for promotinggoods for sale,” shall be substituted;

(ii) in clause (ac), for the existing sub--clause (b), the following sub-clause shallbe substituted, namely:—

“(b) transfer of property in goods(whether as goods or in some other form)involved in execution of a works contractincluding an agreement for carrying outthe work of building, construction,manufacture, processing, fabrication,erection, installation, fitting, improve-ment, modification, repair or commis-sioning of any movable or immovableproperty, for cash, deferred payment orother valuable consideration;”.

3. Amendment of section 3.— In section 3of the principal Act, for sub-section (9), thefollowing sub-section shall be substituted,namely:—

“(9) Special liability of person organizingor conducting exhibition or event orprogramme.— Any person organizing orconducting exhibition or event orprogramme either for sale of goods or forpromoting goods for sale, by providingstalls or space to other persons or dealersunder the banner of specific name orotherwise or under a common roof orotherwise shall be liable to pay tax on alltaxable sales effected by all such personsor dealers participating in such exhibitionor event or programme other than thedealers who are already registered underthis Act and self help groups participatingin such exhibition or event or programme:

Provided that no person shall be allowedto carry on such exhibition or event orprogramme without obtaining prior writtenpermission of the Commissioner as per theprocedure prescribed and payment inadvance of estimated tax. The advanceestimated tax shall be adjusted towardsthe output tax liability payable by the

person organizing or conducting exhibitionor event or programme so conducted:

Provided further that the owner of theproperty where the exhibition or event orprogramme is to be held, shall be jointlyand severally liable to pay tax that maybecome due on sale of goods made in suchexhibition or event or programme if he failsto inform the Commissioner about renting//leasing/letting out of his property,whether residential or commercial, or anyopen space, alongwith the details of dealeror person conducting the exhibition orevent or programme as well as theconditions subject to which the saidproperty is rented/leased/let out and anyother relevant information.

Explanation:—

(1) Self Help Groups means Self HelpGroups registered with the RuralDevelopment Agency or with the Registrarof Co-operative Society or any otherGovernment Department as Self HelpGroups within the State of Goa and areselling goods manufactured by themselves.

(2) For the purpose of calculation of taxto be paid in advance, the stalls occupiedby dealers holding valid registration underthis Act, and the self help groups shall notbe included while making suchcalculation, provided prior permission ofthe Commissioner is obtained by them fortheir participation in such exhibitions,event, or programme in a prescribedmanner”.

4. Amendment of section 5.— In section 5of the principal Act,- after sub-section (4),the following sub-section shall be inserted,namely:—

“(5) Determination of rate of tax onIndustrial Inputs.— The Commissionermay, on an application made by aregistered dealer who is a manufacturer,by way of Notification in the OfficialGazette, declare certain types or class of


200

goods as industrial inputs for that dealer,in order to avail concessional rate of tax.”.


“6A. Reimbursement of tax paid bytourists on purchases and by airlinesoperating on domestic sector on AviationTurbine Fuel.— (1) The Government may,by notification in the Official Gazette, framea scheme for refund of tax paid by touristsholding Indian or foreign passport or bothon purchases made by them within theState.

(2) The Government may, by notificationin the Official Gazette, frame a scheme forrefund of tax paid by airlines operating ondomestic sector on purchase of aviationturbine fuel.”.

6. Amendment of section 7.— In section 7of the principal Act, for sub-section (3), thefollowing sub-section shall be substituted,namely:—

“(3) Any dealer who is eligible forcomposition of tax under sub-section (1),fails to file return within the timeprescribed, for the period for whichcomposition is granted, he shall not beeligible for composition of tax for next oneyear:

Provided that the Commissioner, uponan application made by such dealer tocontinue in the composition scheme, shallfirst determine the dealer’s liability for thepreceding year within a period of 30 daysfrom the date of such application. Afterpayment of dues as determined by theCommissioner, the Commissioner mayconsider the said application and uponimposing a penalty of an amount equal to10% of the tax so determined, by order inwriting, permit the dealer to availcomposition of tax.”.


(i) in sub-section (1), the followingprovisos shall be inserted, namely:—

“Provided that when any goodspurchased in the State are subsequentlysold at lower price than the purchaseprice, the excess of input tax credit overoutput tax credit in respect of suchgoods shall be refunded only on properverification by the Assessing Authority,in the manner prescribed:

Provided further that if the AssessingAuthority has any doubt as to thegenuineness of such claim, he shall referto the Commissioner and theCommissioner shall decide the same byorder in writing and after giving anopportunity of being heard to the dealer:

Provided also that a dealer whosecertificate of registration is suspendedshall not be entitled to claim any inputtax credit during the period ofsuspension of the certificate ofregistration:

Provided also that a dealer whopurchases goods from another dealer,whose certificate of registration issuspended, as notified in Official Gazetteshall not be eligible for input tax crediton such purchases of goods madeduring the period of suspension of thecertificate of registration.”;

8. Amendment of section 18.— In section18 of the principal Act,—

(i) for sub-section (9), the followingsub-section shall be substituted, namely:—

“(9) Any person intending to organizeor conduct exhibition or any event orprogramme either for sale of goods or forpromoting goods for sale, by providingstalls or space to other persons or dealersunder the banner of specific name orotherwise or under a common roof orotherwise, shall obtain a registration underthis Act and shall apply in the prescribedmanner, to the Commissioner requestingpermission, indicating therein the details



201

of the persons and/or dealers participatingin, and the period of such exhibitionalongwith payment of estimated tax inadvance. The Commissioner may issuesuch permission in such form and subjectto such conditions as may be prescribed.The dealer to whom the permission isissued shall exhibit the same at aconspicuous place where the exhibition orevent or programme is conducted. Theprovisions of sub-sections (4), (5), (6), (7),(8), (10), (11), (12), (13), (14) and (15) ofthis section shall, mutatis mutandis, applyto this sub-section.”;

(ii) after sub-section (9), the following sub--sections shall be inserted, namely:—

“(10) Any registration granted under theprovisions of this Act shall remain valid forsuch period as may be prescribed unlessit is cancelled before the expiry of suchperiod. In case the registration granted isnot renewed within the prescribed time, itshall stand cancelled automatically andsuch dealer shall not be entitled to anybenefits available to a registered dealerunder this Act:

Provided that, before passing the orderof cancellation, the dealer shall be given areasonable opportunity of being heard.

(11) If a dealer,—

(a) fails to file three consecutivereturns under this Act;

(b) fails to pay the dues demanded inassessment/reassessment or otherwisewithin the period specified exceptwhere such demand has been stayedby the appellate authority or tribunal orany other court;

(c) fails to pay the tax due from himfor three consecutive tax periods underthe provisions of this Act;

(d) having issued tax invoice or retailinvoices, fails to account for the saidinvoices in his books of account;

(e) holds or accepts or furnishes orcauses to be furnished a declaration,which he knows or has reason to believeto be false;

(f) has been convicted of an offenceunder this Act, or under the earlier law;

(g) discontinues his business withoutcomplying with the provisions containedin sub-section (8) of section 18 of theAct;

(h) without entering into a transactionof sale, issues to another dealer taxinvoice, retail invoice, bill or cashmemorandum, with intention to defraudthe Government of revenue;

(i) is found evading tax on account ofvariation in physical stock comparedwith his regular books of accounts;

then the Commissioner may, at any timeafter giving the dealer an opportunity ofbeing heard and for the reasons to berecorded in writing, by order cancel hiscertificate of registration from such dateas may be specified by him in such order.

(12) (a) If a dealer,—

(i) fails to inform changes in businessas required by sub-section (1) of section22;

(ii) fails to file declaration and/orfurnish the documents as required bysection 23;

(iii) fails to furnish return as requiredby section 24;

(iv) fails to pay tax as required bysection 25;

(v) fails to produce the books ofaccounts as required by theCommissioner under sub-section (1) ofsection 73;

then the Commissioner may, at any time,after giving the dealer an opportunity ofbeing heard and for the reasons to be


202

recorded in writing, by order suspend hiscertificate of registration from date notearlier than the date of such order, as maybe specified by him in such order.

(b) Where a dealer, whose certificate ofregistration is suspended for the failure ofany of the requirements specified in clause(a), fulfils the requirements, theCommissioner shall, by an order in writing,withdraw the suspension order from suchdate as may be specified therein.

(c) The dealer whose certificate ofregistration is suspended under clause (a)shall not be entitled to claim input taxcredit during the period of suspension ofregistration.

(13) Every person whose registration iscancelled under sub-section (11) shall payin respect of every taxable goods held asstock on the date of cancellation an amountequal to the tax that would be payable inrespect of the goods if the goods were soldat fair market price on that date or thetotal tax credit previously claimed inrespect of such goods, whichever ishigher.

(14) If an order of suspension orcancellation passed under this section isset aside in an appeal or other proceedingsunder this Act, the certificate of registra-tion of the dealer shall stand restored witheffect from the date of such suspension orcancellation, as the case may be.

(15) Suspension or cancellation of acertificate of registration shall not affectthe liability of any dealer to pay tax, penaltyor interest due for any period till the dateof such suspension or cancellation andwhich has remained unpaid or is assessedthereafter.

(16) The Commissioner shall notify inOfficial Gazette the details of dealerswhose certificate of registration has beensuspended or cancelled under theprovisions of this Act.”.


In sub-section (4),—

(i) for clause (a), the following clauseshall be substituted, namely:—

“(a) Wherever a dealer has not filedany return and tax is due, as per thebooks of the dealer, or as assessed orre-assessed, under the provisions of thisAct or the tax is due as per the returnsor revised returns furnished without anypayment or part payment of tax by thedealer, then such dealer shall be liableto pay interest @ 18 % per annum or atsuch rate as may be notified by theGovernment from time to time, from thedate such tax have become payable.”;

(ii) for the second proviso, the followingproviso shall be substituted, namely:—

“Provided further that, subject to therules made in this behalf, theCommissioner may at the request of thedealer or person and after obtainingprior approval of the Government, remitthe part of the penalty and/or interest,not exceeding fifty percent thereof,payable by such dealer or person.”.

10. Amendment of section 28.— In section28 of the principal Act, in sub-section (1),for the figures “2%”, the figures “5%” shallbe substituted.


(i) in sub-section (3), for the words “twoyears”, the words “three years” shall besubstituted;

(ii) for sub-section (4), the followingsub-section shall be substituted, namely:—

“(4) The Commissioner shall make anassessment of the amount that in hisopinion, is the amount of tax, penalty,interest or any other amount payableunder this Act, after making necessary



203

enquiries, as may be deemed fit byhim.”;

(iii) sub-section (5) shall be omitted;

(iv) for sub-section (9), the followingsub-section shall be substituted, namely:—

“(9) Where, the Commissioner hasreason to believe that a dealer is liableto pay tax in respect of any period, buthas failed to apply for registration or hasfailed to apply for registration within thetime as required by or under this Act orhas failed to file a return as required bysection 24, the Commissioner shallproceed to assess, to the best of hisjudgement, wherever necessary, theamount of tax due from the dealer inrespect of such period and allsubsequent periods and, in making suchassessment, he shall give the dealerreasonable opportunity of being heard;and if he is satisfied that the default iswithout reasonable cause, direct thedealer to pay by way of penalty, inaddition to tax assessed, a sum notexceeding the amount of tax assessed.”.

12. Amendment of section 31.— In section31 of the principal Act, in sub-section (1),for the words “five years”, the words “eightyears” shall be substituted.

13. Insertion of new section 31A.— Aftersection 31 of the principal Act, the followingsection shall be inserted, namely:—

“31A. Limitation period not to applyin certain cases.— Notwithstandinganything contained in this Act, the timelimit stipulated in this Act forassessment, re-assessment and/or forthe levy of penalty under this Act shallnot apply to a dealer who has evadedpayment of tax in respect of any periodor periods by not recording or recordingin an incorrect manner, any transactionof sale or purchase or by claiming inputtax credit or the refund on the basis of

any bogus or forged documents or wherethe claim was otherwise fraudulent:

Provided that no such assessment,re-assessment shall be carried out and/orpenalty shall be levied without approval ofthe Government.”.

14. Insertion of new section 32A.— Aftersection 32 of the principal Act, the followingsection shall be inserted, namely:—

“32A. Assessment in case of casual traderand non resident dealers.— Notwith-standing anything contained in this Act,where the Commissioner has a reason tobelieve that any person who isunregistered casual trader and/or non-resident dealer and is likely toevade the payment of tax due, theCommissioner may, if deemed necessary,proceed to assess such persons and if it isnot practicable to issue a notice forassessment, may proceed to assess suchperson on the spot and direct such personto deposit the amount of tax in suchmanner and by such date as may beindicated in the Order.”.

15. Amendment of section 35.— In section35 of the principal Act, for sub-section (6),the following sub-section shall be substituted,namely:—

“(6) After considering the appeal andafter affording an opportunity of hearing,the Appellate Authority may allow it inwhole or part and amend the assessmentor enhance the assessment or levy tax and//or penalty and/or other amount orremand it for fresh disposal or dismiss theappeal:

Provided that before making a levy oftax, penalty or other amount and/orenhancement of assessment as the casemay be, the appellant shall be given anopportunity of being heard.”.

16. Amendment of section 36.— (i) Insection 36 of the principal Act, for sub-section


204

(2), the following sub-section shall besubstituted, namely:—

“(2) No appeal under sub-section (1)shall be entertained by the Tribunal, unlesssuch appeal is accompanied by asatisfactory proof of the payment of wholeof the undisputed amount of tax, interestand penalty and fifty percent of thedisputed amount of tax, interest andpenalty, that may be due.”;

(ii) In the principal Act, after the existingsub-section (2), the following section shallbe inserted, namely:—

(2A) Provided that in all cases pendingbefore the tribunal on the date ofcoming into force of these amendment theappellant shall comply with the sub--section 2; within a period of 120 daysfailing which any pending appeal shallstand abated.”.


(i) in sub-section (1), in the proviso, forthe words “three years”, the words “fiveyears” shall be substituted;

(ii) in sub-section (2), in the proviso, forthe words “two years”, the words “fiveyears” shall be substituted.


(i) for sub-section (1), the following sub--section shall be substituted, namely:—

“(1) A person who fails to file returnwithin the time required under this Actshall be liable to pay penalty of Rs. 500/-for every quarter plus an amount equalto simple interest @ 18% per annum orat such rate as the Government mayspecify by notification, from time to time,on the tax payable for the return period:

Provided that, any dealer who fails tofile three consecutive returns, the

certificate of registration granted to suchdealer shall stand cancelled from thedate of expiry of the period for filing ofsuch third return and upon makingapplication to the Commissioner a freshregistration shall be granted to suchdealer prospectively upon payment ofpenalty of rupees twenty-five thousandin addition to the payment of tax,interest and penalty as assessed underthe registration so cancelled.”;

(ii) for sub-section (2), the followingsub-section shall be substituted, namely:—

“(2) Any registered dealer coveredunder Schedule ‘E’ appended to this Act,fails to file a return within the timerequired under this Act shall be liableto pay penalty of Rs. 500/- per quarterplus an amount equal to simple interest@ 2% per month or at such rate as maybe specified by the Government bynotification on the tax payable for thereturn period:

Provided that any dealer who fails tofile three consecutive returns, thecertificate of registration granted to suchdealer shall stand cancelled from thedate of expiry of the period for filing ofsuch third return and upon makingapplication to the Commissioner, a freshregistration to such dealer shall begranted prospectively upon payment ofpenalty of rupees twenty five thousandin addition the tax, interest and penaltyas assessed under the cancelledregistration.”.

19. Amendment of section 58.— For section58 of the principal Act, the following sectionshall be substituted, namely:—

“58. Penalty in relation to non--maintenance of records and unauthorisedstock.— (1) A person who fails to maintainproper records in a tax period inaccordance with the provisions of this Actor notification issued by the Commissionerin this regard, or who is for the time beingin possession of the stock of value exceedingrupees 20,000/- in excess of the stock



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disclosed by him in his records shall beliable to pay by way of penalty, an amountnot exceeding twice the amount of net taxpayable by the person for the unaccountedstock, or two thousand rupees, whicheveris higher for the first offence, and anamount not exceeding thrice the amountof net tax payable by the person for theunaccounted stock or four thousandrupees, whichever is higher, for everysubsequent offences.

(2) Notwithstanding anything containedin sub-section (1), the dealer shall have anoption to get the offence compounded, onthe spot, before the officer, upon paymentof fifty per cent of penalty payable undersub-section (1).

(3) Where an offence has beencompounded under sub-section (2), nofurther penal proceedings under sub--section (1) shall be taken against thedealer in respect of such offence.

(4) A dealer who commits the offenceunder sub-section (1) for more than fiveoccasions in a year shall be liable forcancellation of his registration.

Explanation:— ‘Officer’, for the purposesof this section, means the Commissionerappointed under this Act or any otherofficer not below the rank of AssistantCommercial Tax Officer specificallyauthorised by the Commissioner for thispurpose.”


“58A. Penalty for non-issuance of taxinvoice, sale bill or cash memorandum.—(1) Any officer who during the course ofany inspection or search of any businessplace, building, godown or any other place,or while checking of goods undertransport or verification of the bills at anyplace, finds that the dealer has not issueda sale bill or a tax invoice or cashmemorandum in respect of any sale, in

violation of section 11, he shall, withoutprejudice to any other provisions of theAct, be liable to pay by way of penalty, anamount not exceeding twice the amountof tax evaded or sought to be evaded orone thousand rupees whichever is higher,for the first offence and an amount notexceeding thrice the amount of net taxpayable by the person for the unaccountedstock or two thousand rupees whicheveris higher for every subsequent offences.

(2) A dealer who commits the offenceunder sub-section (1) for more than tenoccasions in a year shall be liable forcancellation of his registration.

“Explanation:— ‘Officer’, for the purposeof this section, means the Commissionerappointed under this Act or any otherofficer not below the rank of AssistantCommercial Tax Officer specificallyauthorised by the Commissioner for thispurpose.”.

21. Substitution of section 64.— For theexisting section 64 of the principal Act, thefollowing section shall be substituted,namely:—

“64. Special powers for recovery of tax.—(1) Any tax assessed, or any other amountdue under this Act from any dealer or anyother person may, without prejudice to anyother mode of collection be recovered:—

(a) as if it were an arrears of landrevenue; or

(b) by attachment and sale of anyproperty of such dealer or any otherperson by the officer appointed undersub-section (2) of section 13, inaccordance with the rules as may beprescribed.

(2) The Government may, by general orspecial order, published in the OfficialGazette, authorize any officer, not belowthe rank of Assistant Commercial TaxOfficer, to exercise, for the purpose of


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effecting recovery of the amount of tax orpenalty or any other amount due from anydealer or person under this Act, thepowers of a Collector under the Goa LandRevenue Code, 1968 (Act No. 9 of 1969), torecover the dues as arrears of landrevenue.

22. Amendment of section 76.— In section76 of the principal Act, after sub-section (6),the following sub-section shall be inserted,namely:—

“(7) The Government may, bynotification formulate a scheme formonetary reward or incentives toemployees or public towards their inputor action which helps the Government toearn revenue on account of unearthedconcealed revenue or for collection ofamount towards penalty.”.


Clause 2 (i) of the Bill seeks to broaden thedefinition of “dealer” so as to include withinits scope any person organizing or conductingexhibition or any event or programme eitherfor sale of goods or for promoting goods forsale.

Clause 2 (ii) substitute sub-clause (b) ofclause (ac) of section 2 so as to levy a tax onconsideration received or receivable by thebuilder or developer by way of agreement tosale the flats or housing project or dwellingunits or row houses and the like, which areunder construction or development.

Clause 3 of the Bill seeks to substitute sub--section (9) of section 3 so as to extend thelevy to the organizers of events orprogammes wherein goods are sold orpromoted for sale and to limit the liability ofthe organizer towards the unregistereddealers selling the goods at the exhibition orpromoting the goods for sale.

Clause 4 of the Bill seeks to insert sub--section (5) in section 5 so as to empowerthe Commissioner to identify any goods asindustrial inputs by inspection, if any, on the

individual request of a particular industry.

Clause 5 of the Bill seeks to insert section6A so as to empower the Government toformulate a scheme for tourists holding Indianor Foreign passport or both, visiting Goa,who will be entitled for refund of VAT paidagainst purchases made in the State of Goaand to formulate another scheme for refundof tax paid on purchase of aviation turbinefuel by airlines operating on domestic sectorwithin the State.

Clause 6 of the Bill seeks to substitute sub--section (3) of section 7 so as to delete theword ‘quarters’ from the said sub-sectionwhich is a consequential requirement forprescribing a return for a period other thana quarter and to allow the Commissioner torelax the provision of dis-qualification onaccount of non-filing of the return asprescribed, after collection of penalty, ingenuine cases.

Clause 7(i) of the Bill seeks to insert provisoto sub-section (1) of section 9 so as to bar apurchasing dealer from claiming input taxcredit in excess of the corresponding tax paidby the selling dealer and allow it only ingenuine cases. Also it bars a dealer whoseregistration certificate is suspended fromclaiming any input tax credit during theperiod of suspension of the registrationcertificate.

Clause 8 (i) of the Bill seeks to insert sub--section 9 in section 18 so as to provide forregistration compulsory for any personintending to organize or conduct exhibitionor any event or programme either for sale ofgoods or for promoting goods for sale;

Clause 8 (ii) of the Bill seeks to insert sub--sections 10, 11,12, 13, 14, 15 and 16 in section18 so as to provide renewal of registrationfor all dealers and in case of non-renewal asprescribed; for automatic cancellation thereof.

Clause 9(i) of the Bill seeks to insert clause(a) in sub-section (4) of section 25 so as toprovide for interest for non-payment of taxwhen due, from the date it has become due



207

in cases where dealer does not show the taxpayable in return/revised return and isdetected in assessment.

Clause 9(ii) of the Bill seeks to substitutethe second proviso to clause (b) of sub-section(4) of section 25 so as to allow theCommissioner for remission of interest//penalty, with the prior approval of theGovernment.

Clause 10 of the Bill seeks to enhance therate of tax deducted at source from theexisting 2% to 5%.

Clause 11(i) of the Bill seeks to insert fourthproviso to sub-section (3) of section 29 so asto increase the limitation period forcompletion of audit assessments andassessments in consequence of investigation.

Clause 11(ii) of the Bill seeks to substitutesub-section (4) of section 29 so as to allowthe Commissioner to levy penalty and/orimpose interest in addition to making anassessment of the amount of tax due.

Clause 11(iii) of the Bills seeks to omit theexisting sub-section (5) of section 29 so as toallow the Commissioner to make anassessment without giving prior intimationof the tax payable or refund.

Clause 11(iv) of the Bills seeks to substitute

sub-section (9) of section 29 so as to allow

the Commissioner where he has reason to

believe that a dealer is liable to pay tax in

respect of any period, but has failed to apply

for registration or has failed to apply for

registration within the time as required by

or under this Act or has failed to file a return

as required by section 24, giving the dealer

reasonable opportunity of being heard to

assess, to the best of his judgement; and if

he is satisfied that the default is without

reasonable cause, direct the dealer to pay

by way of penalty, in addition to tax assessed,

a sum not exceeding the amount of tax

assessed.

Clause 12 of the Bill seeks to amend section31 so as to increase the limitation period forcompletion of assessments/re-assessments ofescaped turnover from the existing five yearsto eight years.

Clause 13 of the Bill seeks to insert newsection 31A so as to assess the dealer,claiming input tax credit on the basis of bogusor forged documents or otherwise claiminginput tax credit fraudulently, at any timeafter the limitation period provided under theAct.

Clause 14 of the Bill seeks to insert newsection 32A so as to allow the Commissionerto assess ‘on the spot’ without giving priornotice, any unregistered casual trader whois likely to evade tax.

Clause 15 of the Bill seeks to substitutesub-section (6) of section 35 so as to allowthe Appellate Authority to levy or enhanceassessment and/or penalty and/or otheramount.

Clause 16 (i) of the Bill seeks to substitutesub-section (2) of section 36 so as to make itmandatory for the dealer making anappeal before the Tribunal to pay fifty percentof the amount in dispute before fling of theappeal.

Clause 16 (ii) of the Bill seeks to insert newsub-section (2A) in section 36 so as to makethe appellant comply with the sub-section 2;within a period of 120 days failing which anypending appeal shall stand abated.

Clause 17(i) of the Bill seeks to amendsub-section (1) of section 39 so as to extendthe limitation period, for revision by theCommissioner, from three to five years.

Clause 17(ii) of the Bill seeks to amendsub-section (2) of section 39 so as to extendthe limitation period, for review ofassessment/order by any authority, from twoto five years.


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Clause 18(i) of the Bill seeks to substitutesub-section (1) of section 55 so as to reducethe penalty for non-filing of return fromRs. 1000/- per quarter to Rs. 500/- per quarterand to provide for cancellation and re-registration in cases where there is delay infiling of three consecutive returns.

Clause 18(ii) of the Bill seeks to substitutesub-section (2) of section 55 so as to reducethe penalty for non-filing of return by dealersopting for composition scheme, fromRs. 1000/- per quarter to Rs. 500/- and toprovide for cancellation and re-registrationin cases where there is delay in filing of threeconsecutive returns.

Clause 19 of the Bill seeks to substitutesection 58 so as to provide for penalty fornon-maintenance of the prescribed recordsor for holding unauthorised stock or stock inexcess of that which is disclosed by thedealer.

Clause 20 of the Bill seeks to insert newsection 58A so as to provide for penalty fornon-issuance of tax invoice, sale bill or cashmemorandum.

Clause 21 of the Bill seeks to substitutesection 64 so as to enable speedy recoveryof dues by prescribing a procedure therefor.

Clause 22 of the Bill seeks to insert sub--section (7) in section 76 so as to empowerthe Government to formulate a scheme formonetary reward/incentive to the employees/general public towards their input/actionwhich helps the Government to unearthconcealed revenue or to collect on accountof levy of penalty.


No financial implications are involved inthis Bill.


Clause 4 of the Bill empowers theCommissioner to declare, by Notification, anygoods as industrial inputs on the individualrequest of a particular industry.

Clause 5 of the Bill empowers theGovernment to formulate a scheme fortourists holding Indian or foreign passportor both, visiting Goa, entitling them forrefund of VAT paid against purchases madein the State of Goa. This clause alsoempowers the Government to formulate ascheme for refund of tax paid by airlinesoperating on domestic sector on aviationturbine fuel, within the State.

Clause 6 of the Bill empowers theCommissioner to permit the dealer to availcomposition of tax in cases where the dealerfails to file the returns.

Clause 11(ii) of the Bill empowers theCommissioner to remit interest and/orpenalty payable by a dealer/person with theprior approval of the Government.

Clause 11(iii) of the Bill empowers theCommissioner to levy penalty and/or imposeinterest in addition to making an assessmentof the amount of tax due, without giving priornotice.

Clause 14 of the Bill empowers theCommissioner to assess the casual dealer onthe spot and to direct such dealer to depositthe amount of tax in such manner and bysuch date as he thinks fit.

Clause 15 of the Bill empowers theAppellate Authority to levy or enhanceassessment and/or penalty and/or otheramount.

Clause 18 of the Bill empowers theCommissioner to condone the delay in filingof returns for justified reasons, after levy ofpenalty.

Clause 19 of the Bill empowers theCommissioner to impose penalty on thedefaulting dealer for non-issuance of taxinvoice, sale bill or cash memorandum.

Clause 21 of the Bill empowers theGovernment to frame rules in accordance ofwhich the officer appointed under sub-



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-section (2) of section 13 to shall recover the

tax and/or interest and/or penalty by

attachment and sale or by sale without

attachment, of any property of such dealer

or any other person by the Clause 21 also

empowers the Government to appoint any

officer, not below the rank of Assistant

Commercial Tax Officer, to exercise, for the

purpose of effecting recovery of the amount

of tax or penalty or any other amount due

from any dealer or person under this Act,

the powers of a Collector under the Goa

Land Revenue Code, 1968 (Act No. 9 of 1969),

to recover the dues as arrears of land

revenue.

Clause 22 of the Bill empowers the

Government to formulate a scheme for

monetary reward or incentives to employees

or public towards their input or action which

helps the Government to earn revenue on

account of unearthed concealed revenue or

for collection towards levy of penalty.


Assembly, Hall, SHRI MANOHAR PARRIKAR

Porvorim, Goa. Hon. Chief Minister/

27th April, 2013. /Finance Minister


Porvorim-Goa. Secretary to the

27th April, 2013. Legislative Assembly of Goa.


In pursuance of Article 207 of the

Constitution of India, I, Bharat Vir Wanchoo,

the Governor of Goa hereby recommend to

the Legislative Assembly of Goa, the

introduction and consideration of the Goa

Value Added Tax (Seventh Amendment) Bill,

2013.

Raj Bhavan, BHARAT VIR WANCHOO

27th April, 2013. Hon. Governor of Goa.

ANNEXURE

Bill No 18 of 2013

.....................................................................................................Extract of the Goa Value Added Tax Act, 2005

(Act 9 of 2005)..........................................................................................................

2. Definition.— In this Act, unless the contextotherwise requires,—

(a) “agriculture” with all its grammaticalvariations and cognate expressions, includeshorticulture, the raising of crops, grass or gardenproduce, and also grazing ; but does not includedairy farming, poultry farming, stock breeding,the mere cutting of wood or grass, gathering offruit, raising of man-made forests or rearing ofseedlings or plants;

Explanation:— For the purposes of this clauseand clause (d), the expression “forest” meansthe forest to which the Indian Forest Act, 1927(Central Act 16 of 1927), in its application to theState of Goa, applies;

(b) “agriculturist” means a person whocultivates land personally, for the purpose ofagriculture;

(c) “appointed day” means the day on whichthis Act shall come into force;

(d) “business” includes,—

(i) any trade, commerce or manufacture;

(ii) any adventure or concern in the natureof trade, commerce or manufacture;

(iii) any transaction in connection with, orincidental to or ancillary to trade, commerce,manufacture, adventure or concern;

(iv) any transaction in connection with, orincidental to or ancillary to the comme-ncement or closure of such business;

(v) any occasional transaction in thenature of trade, commerce, manufacture,adventure or concern whether or not there isvolume, frequency, continuity or regularity ofsuch transaction,

whether or not trade, commerce, manufacture,adventure, concern or transaction is effected witha motive to make gain or profit and whether or notany gain or profit accrues from such trade,commerce, manufacture, adventure, concern ortransaction.

Explanation:— For the purpose of this clause,


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(i) the activity of raising of man-made forestor rearing of seedlings or plants shall bedeemed to be business.

(ii) any transaction of sale of capital goodspertaining to such trade, commerce,manufacture, adventure, concern ortransaction shall be deemed to be atransaction comprised in business.

(iii) sales of any goods, the proceeds ofwhich are credited to the business shall bedeemed to be transactions comprised inbusiness;

(e) “business premises” means any placewhere a dealer or a transporter sells, transports,books or delivers goods and includes any placewhere he stores, processes, produces ormanufactures goods or keeps books of accounts;

(f) “capital goods” means plant andmachinery (including spares and components)and equipment used in or in relation tomanufacture or processing of goods for sale orany other goods which is notified by theGovernment and used in furtherence of anybusiness excluding such civil structures as maybe prescribed;

(g) “casual trader” means a dealer who,whether as principal, agent or in any othercapacity, has occasional or seasonal transactioninvolving the selling, supplying or distributionof goods or conducting any exhibition-cum-salein Goa whether for cash or for deferred payment,commission, remuneration or other valuableconsideration;

(h) “Company” means a company as definedin section 3 of the Companies Act, 1956 (CentralAct 1 of 1956) and includes a body corporate orcorporation within the meaning of clause (7) ofsection (2) or Foreign Company referred to insection 591 of that Act;

(i) “Commissioner” means the personappointed to be the Commissioner of CommercialTaxes for the purposes of this Act;

(j) “to cultivate personally” means to carryon any agricultural operation on one’s ownaccount:—

(i) by one’s own labour, or

(ii) by the labour of one’s family, or

(iii) by servants on wages payable in cashor kind (but not in crop share), or by hired

labour under one’s personal supervision orthe personal supervision of any member ofone’s family;

Explanation I:— A widow or a minor, or a personwho is subject to any physical or mental disabilityor is a serving member of the armed forces of theUnion, shall be deemed to cultivate land personallyif it is cultivated by her or his servants or by hiredlabour.

Explanation II:— In the case of a Hinduundivided family, land shall be deemed to becultivated personally, if it is cultivated by anymember of such family.

(k) “dealer” means any person who carries onthe business of buying, selling, supplying ordistributing goods, executing works contract,delivering any goods on hire purchase or anysystem of payment by instalments, transferringthe right to use any goods or supplying by wayof or as part of any service, any goods directlyor otherwise, whether for cash or for deferredpayment, or for commission, remuneration orother valuable consideration and includes;

(a) a casual trader;

(b) a commission agent, a broker or adel-credere agent or an auctioneer or anyother mercantile agent, by whatever namecalled;

(c) a non-resident dealer or an agent of anon-resident dealer, or a local branch of afirm or company or association or body ofpersons whether incorporated or not, situatedoutside the State;

(d) a person who, whether in the course ofbusiness or not,—

(i) sells goods produced by him bymanufacture, agriculture, horticulture orotherwise; or

(ii) transfers any goods, includingcontrolled goods whether in pursuanceof a contract or not, for cash or fordeferred payment or for other valuableconsideration;

(iii) supplies, by way of or as part of anyservice or in any other manner whatsoever,goods, being food or any other articles forhuman consumption or any drink (whetheror not intoxicating), where such supply or



211

service is for cash, deferred payment orother valuable consideration;

Explanation:—

(a) an agriculturist who sells exclusivelyagricultural produce grown on land cultivatedby him personally shall not be deemed to be adealer within the meaning of this clause;

(b) Government or departments of UnionGovernments or Other State Governments andUnion Territories which whether or not in thecourse of business, sells, supplies or distributes,goods directly or otherwise, for cash or fordeferred payment or for commission,remuneration or other valuable consideration,shall, in relation to any sale, supply ordistribution of surplus, unserviceable or oldstores or materials or waste products or obsoleteor discarded machinery or parts or accessoriesthereof, be deemed to be a dealer for the purposeof this Act;

(c) each of the following persons and bodieswho dispose of any goods including goods asunclaimed or confiscated or as unserviceable oras scrap, surplus, old, obsolete or discardedmaterial or waste products whether by auctionor otherwise, directly or through an agent forcash or for deferred payment, or for any othervaluable consideration, shall notwithstandinganything contained in clause (d) or any otherprovision of this Act, be deemed to be a dealer,to the extent of such disposals, namely:—

(i) Port Trust;

(ii) Municipal Corporation/Council, andother Local authorities;

(iii) Railway Administration as definedunder the Railway Act, 1989 (Central Act 24of 1989);

(iv) Shipping Transport and ConstructionCompanies;

(v) Air Transport companies and Airlines;

(vi) Transporters, holding permit fortransport vehicles granted under the MotorVehicles Act, 1988 (Central Act 59 of 1988)which are used or adopted to be used forhire;

(vi) Customs and Central Excise Depart-ment of Government of India administeringthe Customs Act, 1962 (Central Act 52 of 1962)

and the Central Excise Tariff Act, 1985(Central Act 5 of 1986);

(vii) Insurance and Financial Corporationsor companies and Banks included in theSecond Schedule to the Reserve Bank of IndiaAct, 1934 (Act 2 of 1934);

(viii) Advertising agencies;

(ix) Any other corporation, company, bodyor authority owned or set up by, or subject toadministrative control of the Government;

(x) Income Tax Department of Governmentof India administering the Income Tax Act,1961 (Central Act 43 of 1961);

(xi) Any other body as may be notified bythe Government from time to time.

(l) “declared goods” means declared goods asdefined in the Central Sales Tax Act, 1956(Central Act 74 of 1956);

(m) “director”, in relation to a company,include any person occupying the position ofdirector by whatever name called;

(n) “document” includes written or printedrecords of any sort, title deeds and data storedelectronically in whatever form;

(o) “earlier law” means the Goa Sales Tax Act,1964 (Act 4 of 1964) as amended from time totime, and includes enactments which havevalidated anything done or omitted to be doneunder any of the above mentioned laws;

(p) “goods” means all kinds of movableproperty (other than newspapers) and includeslivestock, all materials, commodities, grass orthings attached to or forming part of the earthwhich are agreed to be severed before sale orunder a contract of sale, and property in goods(whether as goods or in some other form)involved in the execution of works contract, leaseor hire-purchase or those to be used in the fittingout, improvement or repair of movable propertybut does not include actionable claims, stocks,shares and securities;

(q) “importer” means a person who bringsany goods into the State or to whom any goodsare despatched from any place outside the State;

(r) “Input-tax” means tax charged under thisAct by a registered dealer to another registereddealer on purchases of goods in the course ofbusiness;


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(s) “manufacture” includes any activity thatbrings out a change in an article or articles asa result of some process, treatment, labour andresults in transformation into a new and differentarticle so understood in commercial parlancehaving a distinct name, character, use andincludes extracting any goods but does notinclude such activity of manufacture as may benotified;

(t) “non-resident dealer” means a dealer whohas no place of business in the State of Goa butwho sells or delivers goods in the State of Goafor sale therein;

(u) “notification” means any notificationissued under the Act;

(v) “Output tax” in relation to any registereddealer, means the tax charged in respect of saleor supply of goods made by that dealer;

(w) “person” includes an individual, anyGovernment, any company or society or club orassociation or body of individuals whetherincorporated or not, and also a Hindu undividedfamily, a firm and a local authority and everyartificial juridical person not falling within anyof the preceding descriptions;

(x) “prescribed” means prescribed by therules made under this Act;

(y) “raw materials” means goods used asingredients in the manufacture of other goodsand includes processing materials, consumablestores and material used in the packing of thegoods so manufactured:

(z) “registered dealer” means a dealerregistered under this Act;

(aa) “resale” means a sale of purchasedgoods—

(i) in the same form in which they werepurchased; or

(j) without doing anything to them, whichamounts to, or results in, a manufacture, andthe word “resell” shall be construedaccordingly;

(ab) “rules” means rules made under this Act;

(ac) “sale” with all its grammatical variationsand cognate expressions means every transferof the property in goods (other than by way ofa mortgage, hypothecation, charge or pledge)

by one person to another in the course of tradeor business for cash or for deferred payment orother valuable consideration, and includes—

(a) transfer, otherwise than in pursuance of acontract, of property, in goods for cash, deferredpayment or other valuable consideration;

(b) transfer of property in goods (whether asgoods or in some other form) involved inexecution of a works contract;

(c) delivery of any goods on hire purchase orany other system of payment by instalments;

(d) transfer of the right to use any goods forany purpose (whether or not for a specifiedperiod), for cash, deferred payment or any othervaluable consideration;

(e) a supply, by way of or as part of anyservice or in any other manner whatsoever, ofgoods being food or any other article for humanconsumption or any drink (whether or notintoxicating) where such supply or service is forcash, deferred payment or other valuableconsideration;

Explanation:— A sale shall be deemed to takeplace in Goa if the goods are within Goa,—

(i) in the case of specific or ascertainedgoods, at the time the contract of sale made;and

(ii) in the case of unascertained or futuregoods, at the time of their appropriation tothe contract of sale by the seller, whether theassent of the buyer to such appropriation isprior or subsequent to the appropriation:

Provided that where there is a singlecontract of sale in respect of goods situatedin Goa as well as in places outside Goa,provisions of this Explanation shall apply asif there were a separate contract of sale inrespect of the goods situated in Goa.

(ad) “sale price” means the amount ofvaluable consideration received or receivableby a dealer for the sale of any goods less anysum allowed as cash discount, according tothe practice normally prevailing in the trade,but inclusive of any sum charged for anythingdone by the dealer in respect of the goods atthe time of or before delivery thereof, exciseduty, special excise duty or any other duty ortaxes except the tax imposed under this Act:

Provided that in case of transfer of propertyin goods (whether as goods or in some other



213

form) involved in the execution of a workscontract, the sale price of such goods shall bedetermined in the prescribed manner bymaking such deductions from the totalconsideration from the works contract as maybe prescribed and such price shall be deemedto be the sale price for the purpose of thisclause.

(ae) “Schedule” means the Scheduleappended to this Act;

(af) “State” means the State of Goa;

(ag) “Government” means the Government ofGoa;

(ah) “tax” means a tax, payable under thisAct;

(ai) “taxable goods” means goods other thanthose specified in Schedule D;

(aj) “tax period” means such period as maybe prescribed as tax period;

(ak) “Tribunal” means the Tribunalconstituted under section 14 of this Act;

(al) “taxable turnover” means the turnoveron which a dealer shall be liable to pay tax asdetermined after making such deductions fromhis total turnover and in such manner as may beprescribed, but shall not include the turnover ofsale in the course of interstate trade or commerceor in the course of export of the goods out of theterritory of India or in the course of import of thegoods into the territory of India and the value ofgoods transferred or dispatched outside theState otherwise than by way of sale;

(am) “turnover” means the aggregate amountof sale price for which goods are sold or suppliedor distributed by a dealer, either directly orthrough another, whether on own account or onaccount of others, whether for cash or for deferredpayment, or other valuable consideration;

(an) “taxable sale” means sale which istaxable under the provisions of this Act;

(ao) “taxable person” means every personwho is registered or is liable to be registeredand liable to pay tax under this Act;

(ap) “vehicle” includes every wheeledconveyance used for the carriage of goods solelyor in addition to passengers;

(aq) “Works contract” shall include anyagreement for carrying out for cash, deferredpayment or other valuable consideration, the

building, construction, manufacturing,processing, fabrication, erection, installation,fitting out improvement, modification, repair orcommissioning of any movable or immovableproperty;

(ar) “year” means, the financial year;

(as) “Quarter” means the period of threemonths ending on the 30th June, 30thSeptember, 31st December or 31st March.

3. Incidence of Tax.— (1) Every dealer, whoseturnover of all sales made during—

(i) the year ending on the 31st day of Marchof the year preceding the year in which this Actis enforced; or

(ii) the year commencing on the 1st day ofApril of the year during which this Act isenforced;

has exceeded or exceeds the relevant limitspecified in sub-section (4), of this section shalluntil such liability ceases under sub-section (3), beliable to pay tax under this Act on his turnover ofsales, made, on or after the appointed day:

Provided that, a dealer to whom clause (i) ofsub-section (1) does not apply but clause (ii) appliesand whose turnover of all sales first exceeds therelevant limit specified in sub-section (4) of thissection after the appointed day shall not be liableto pay tax in respect of sales which take placeupto the time when his turnover of sales, ascomputed from the first day of the year duringwhich this Act is enforced, does not exceed therelevant limit applicable to him under sub-section(4).

(2) Every dealer whose turnover, of all sales made,during any year commencing on the first day ofthe year, being a year subsequent to the yearsmentioned in sub-section (1), first exceeds therelevant limit specified in sub-section (4), shall,until such liability ceases under sub-section (3), beliable to pay tax under this Act with effect fromthe said date:

Provided that, a dealer shall not be liable to paytax in respect of such sales as take place duringthe period commencing on the first day of the saidyear upto the time when his turnover of sales doesnot exceed the relevant limit applicable to himunder sub-section (4).


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(3) Every dealer who has become liable to paytax under this Act, shall continue to be so liableuntil his registration is duly cancelled; and uponsuch cancellation his liability to pay tax, shall ceaseother than tax, already levied or leviable:

Provided that, if the dealer becomes liable topay tax again in the same year in which he ceasedto be liable as aforesaid, then in respect of suchsales as take place during the period commencingon the date of the cessation of liability to tax andupto the time when his turnover of sales does notexceed the relevant limit applicable to him undersub-section (4), no tax shall be payable by him.

(4) For the purposes of this section, the limits ofturnover shall be as follows—

(i) Limit of turnover of In case of Non-Rs. 10,000/- -resident dealer

and casual trader.

(ii) Limit of turnover of In case of importer/Rs. 1,00,000/- /manufacturer.

(iii) Limit of turnover of In any other case.Rs. 5,00,000/-

(5) For the purpose of calculating the limit ofturnover for liability to tax,—

(a) except as otherwise expressly provided,the turnover of all sales shall be taken, whethersuch sales are taxable or not or of taxable goodsor not;

(b) the turnover shall include all sales madeby the dealer on his own account, and also onbehalf of his principals whether disclosed ornot;

(c) in the case of an auctioneer, in additionto the turnover, if any, referred to in clauses (a)and (b), the turnover shall also include the priceof the goods auctioned by him for his principal,whether the offer of the intending purchaser isaccepted by him or by the principal or a nomineeof the principal, if the price of such goods isreceived by him on behalf of his principal;

(d) in the case of a manager or agent of a non--resident dealer, in addition to the turnover, ifany, referred to in clauses (a), (b) or (c), theturnover shall also include the sales of the non--resident dealer effected in the State.

(6) Notwithstanding anything contained in anycontract or any law for the time being in force, but

subject to the provisions of this Act, any personcovered by sub-clauses (a), (b) and (c) of clause (k)of section 2 shall be liable to pay tax under thisAct, whether or not the principal is a dealer andwhether or not such principal is liable to pay taxunder this section and whether or not the principalsare disclosed.

(7) Liability of dealers registered under theCentral Sales Tax Act, 1956 (Central Act 74 of1956).—

Every dealer shall, notwithstanding that heis not liable to pay tax under any of sub-sections(1) to (3) of section 3, be liable to pay tax underthis Act so long as he is registered under theCentral Sales Tax Act, 1956 (Central Act 74 of1956), on all sales effected by him or on hisbehalf within Goa, on or after the date of hisliability or the date of his registration, whicheveris earlier, under the Central Sales Tax Act, 1956(Central Act 74 of 1956):

Provided that no tax shall be payable inrespect of sales in any period prior tocommencement of liability under this Act.

(8) Liability of exporters and dealers effectingstock transfers outside the State:-

Every dealer exporting any goods outside Indiaor effecting stock transfers to any States and UnionTerritories within India, shall, notwithstanding thathe is not liable to pay tax under any of sub-sections(1) to (3) of section 3, be liable to pay tax under thisAct on all taxable sales effected within the State.

(9) Special liability of person organizing orconducting exhibition.— Any person organizing orconducting exhibition either for sale of goods orfor promoting goods for sale, by providing stalls orspace to other persons or dealers under the bannerof specific name and style or under a common roof,for a specific period, shall, notwithstanding thatsuch participating persons or dealers areindividually liable to pay tax under any of theprovisions of this section, be liable to pay tax onall taxable sales effected by such participatingpersons or dealers during such exhibition.

5. Levy of Value Added Tax on Goods specifiedin the Schedule.—

(1) Levy of Value Added Tax on Goods specifiedin the Schedule (Output Tax).—



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There shall be levied a Value Added Tax (outputtax) on the turnover of sales of goods at rateshereinafter provided:

(a) In respect of goods specified in Schedule‘A’, @ 1 paisa in a rupee.

(b) In respect of goods specified in Schedule‘B’, @ 4 paise in a rupee.

(c) In respect of goods specified in Schedule‘C’, at the rates shown against each of the entry.

(d) In respect of goods specified in Schedule‘D’, exempt from tax.

(e) In the case of any other goods, at the rateof 12½ paise in a rupee.

(2) Zero Rate for Exports.—

(a) When calculating the output tax inrelation to any dealer, sale of goods in course ofexport outside the territory of India shall bedeemed as taxable at the zero rate.

(b) The Government may, by notificationpublished in the Official Gazette and subject tosuch terms and conditions as may be specifiedin this behalf, extend zero rate of tax fortransactions effected from Domestic Tariff Areato Special Economic Zone or for 100% exportoriented units or Software Technology Park unitsor Electronics Hardware Technology Park unitsor for any such manufacturing or processingunits as it may deem fit.

(3) Rate of Tax on Packing Materials.—

Where any goods are sold and such goods arepacked in any materials, the tax shall be payableon the sales of such packing material, whethersuch materials are separately charged for or not,at the same rate of tax, if any, at which tax ispayable on the sales of goods so packed.

(4) Amendment to the Schedule.—

(i) The Government may, by notification inthe Official Gazette,—

(a) reduce any rate of tax,

(b) enhance any rate of tax,

and may, by like notification, add to, or omitfrom or otherwise amend any entry of theSchedule] and thereupon the Schedule shall bedeemed to have been amended accordingly.

(ii) Any notification issued under clause (i)shall take effect prospectively, either from the

date of publication thereof in the Official Gazetteor from such later date as may be mentionedtherein.

(iii) The provisions contained in sub-section(4) of section 83 regarding rules made by theGovernment shall apply mutatis mutandis to anynotification issued under clause (i), as they applyto rules made by the Government.

6. Reimbursement and Exemption of Tax.—

(1) Tax collected under this Act on purchasesmade by specialized agencies of United NationsOrganizations or Diplomatic Mission/Consulatesor Embassies of any other country and theirdiplomats shall be reimbursed in such mannerand subject to such conditions as may beprescribed.

(2) In respect of any goods not entitled forinput tax credit and covered by Schedule ‘C’appended hereto purchased within the State onpayment of tax under this Act, the Governmentmay subject to such conditions as it may impose,by Notification in the Official Gazette, to takeeffect, either prospectively or retrospectively,from the date as may be mentioned thereinexempt subsequent sales thereof from paymentof output tax for such period as may be notified.

(3) In respect of any goods other than capitalgoods and such other goods as specified inSchedule ‘G’ appended to this Act, or in sub--section (2) of section 9, used in themanufacturing or processing of finishedproducts dispatched other than by way of sales,the Government may, notwithstanding anythingcontained in section 9, by notification, allowinput tax credit in excess of the rate of taxspecified in sub-section (1) of section 8 of theCentral Sales Tax Act, 1956 (Central Act 74 of1956) on such goods purchased within the Statesubject to such terms and conditions as may bespecified in the notification.

(4) Notwithstanding anything contained insub-section (2), the Government may, in respectof any goods covered by Schedule ‘G’ appendedto this Act, by notification, exempt the salesinter-se dealers thereof, from levy and paymentof output tax, when effected within the State,on such conditions as may be specified therein,and any such sales shall not be treated as“subsequent sale” as provided, in sub--section (2).


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7. Composition of Tax-—

(1) Subject to such conditions and in suchcircumstances as may be prescribed, if anyregistered dealer, of the class specified inSchedule ‘E’, whose total turnover in the previousyear does not exceed the limit specified in thesaid Schedule and who is liable to pay tax undersub-section (1), (2) and (3) of section 3, so elects,the Commissioner may accept towardscomposition of tax, in lieu of the net amount oftax payable by him under this Act, during theyear, an amount at the rate shown againstrespective class of dealers in the said Schedulecalculated on total turnover, either in full or ininstalments, as may be prescribed:

Provided that any dealer of the class specifiedin Schedule ‘E’ is liable to pay tax under sub--section (2) and (3) of section 3, may, at any timeduring the year, by making self declaration thathis turnover of sales during the said year willnot exceed the limit specified in the saidSchedule ‘E’ apply for composition of tax underthis section.

(1A) In the event of transfer of business underany of the circumstances as provided undersection 19, the total turnover for the purposes ofsub-section (1) shall be the aggregate of theturnover of the transferor as well as thetransferee during the year and the prescribedconditions, if any, shall be applicable withreference to such aggregate of the turnover.

(2) Any dealer eligible for composition of taxunder sub-section (1) shall not:—

(a) be permitted to claim any input taxcredit on purchases and on stock held on theappointed day or on the day from which he isheld liable to pay tax under this Act or on theday on which his Registration Certificate ismade valid, as the case may be;

(b) charge any tax under this Act in hissales bill or sales invoice in respect of salesmade by him;

(c) issue tax invoice to any dealer who haspurchased the goods from him.

(3) Any dealer who is eligible for compositionof tax under sub-section (1), fails to file returnsfor all the quarters of the year within the timeprescribed, he shall be disqualified for thecomposition of tax for the next two consecutiveyears.

N.B.:— Total turnover for the purposes of thissection will include aggregate sales of taxableand non-taxable goods.

9. Input Tax Credit.—

(1) Subject to such conditions and restrictionsas may be prescribed Input Tax Credit eitherpartially or wholly shall be allowed for the taxpaid during the tax period in respect of goodsincluding capital goods purchased and/or takenon hire or leased to him within Goa, other thanthose specified in Schedule ‘G’ and/or such othergoods as may be notified from time to time bythe Government, provided, the goods purchasedare for resale in Goa or for sale in course of InterState Trade or in course of export outside theterritory of India or used by him as rawmaterials/capital goods in the manufacture orprocessing of taxable goods in Goa or for sale bytransfer of right to use.

(2) No input tax credit under sub-section (1)shall be claimed or be allowed to a registereddealer:-

(i) in respect of goods purchased onpayment of tax if such goods are not soldbecause of theft or destruction for any reason;

(ii) in respect of stock of goods remainingunsold at the time of closure of business;

(iii) in respect of any taxable goods underthe Act purchased by him from anotherregistered dealer for resale but given awayby way of free samples or gifts;

(iv) in respect of capital goods/industrialinputs and packing materials, covered underSchedule ‘B’ of the Act, if said goods areutilized for the purposes other than thosecovered in the prescribed declaration;

(v) in respect of goods purchased from adealer who has opted for composition of taxunder sub-section (1) of section 7;

(vi) in respect of capital goods or capitalassets:—

(a) purchased or paid prior to appointedday;

(b) capital expenditure incurred prior tothe date of registration under this Act;

(c) capital goods not connected with thebusiness of the dealer;



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(d) capital goods used in themanufacture of goods or providing serviceswhich are not liable to tax under this Act;

(e) capital goods used in generation ofenergy/power including captive power;

(f) motor cars, its accessories and spareparts.

(vii) in respect of taxable goods sold withinthe State or in the course of inter-State tradeor commerce within the meaning of section 3of the Central Sales Tax Act, 1956 (CentralAct 74 of 1956), exempted from payment oftax under any specific notification issuedunder this Act or under the said Central SalesTax Act, 1956;

(viii) in respect of goods used in themanufacture or processing of finished goodsdispatched other than by way of sales outsidethe State except in case of input tax creditclaimed against entry tax paid under sub--section (6) of this section;

(ix) in respect of purchase of motor vehicleincluding car, three wheeler and two wheelerunder this Act or tax paid under the Goa Taxon Entry of Goods Act, 2000 (Act 14 of 2000)on import of such motor vehicle before grantof registration mark under the Motor VehiclesAct, 1988 (Central Act 58 of 1988), when suchvehicle is resold as true value vehicle orotherwise by a registered dealer under thisAct;

(x) in respect of raw material used in themanufacture of ready mixed concrete;

(xi) in respect of naptha and furnace oilused either as raw material or fuel by chemicalfertilizer industry.

(xii) ice cream, alcoholic beveragesincluding beer and wine and non-alcoholicbeverages including packed juices, aeratedwater and soft drinks served in party, factoryor industrial canteens, clubs, or served bycaterer, for consumption at any place otherthan hotel/restaurant;

(xiii) condemned vehicles.

(3) If goods purchased are intended for usespecified under sub-section (1) and aresubsequently used fully or partly, for purposesother than those specified under the said sub--section, or loss of goods arising out of theft ordestruction for any reason or the stock of goods

remaining unsold at the time of closure ofbusiness, the input tax credit availed at the timeof such purchase shall be reduced from the taxcredit for the period during which the saidutilization has taken place provided that if partof the goods purchased are utilized otherwise,the amount of reverse tax credit shall beproportionately calculated.

(4) Input tax credit shall be allowed to theregistered dealer, subject to restrictions of sub--section (2), in respect of tax charged to him bya registered seller on taxable sales of goods madeto him for the purpose of the business withinthree months prior to the date of his registrationprovided that no input tax credit shall beallowed in respect of goods which have beensold or otherwise disposed of prior to the dateof registration.

(5) (a) where a registered dealer has availedof the input credit on any goods and the samegoods are not used in the course of his business,input tax credit so availed becomes repayablein the tax period following the date on whichthese goods were put to such other use;

(b) where such goods were wholly or mainlyused or are intended for use in sale of taxablegoods prior to change of use, tax shall becalculated on the prevailing market value of suchgoods at the time of change of use.

(6) Any registered dealer who has paid entrytax under the Goa Tax on Entry of Goods Act,2000 (Goa Act 14 of 2000), either on raw materialor on capital goods, other than on goods coveredby Schedule ‘G’ and/or sub-section (2) of thissection, brought by him into the local area foruse or consumption in the manufacture orprocessing of goods within the State, shall beentitled for input tax credit under sub-section(1) of this section:

Provided that in respect of finished productsdispatched by way other than sales, the inputtax credit on goods other than those covered bySchedule ‘G’ shall be to the extent it exceedsthe rate specified under sub-section (1) of section8 of the Central Sales Tax Act, 1956 (Central Act74 of 1956).

(7) Balance unclaimed input tax credit ofcapital goods shall not be allowed in case ofclosure of business.

(8) The registered dealer shall be eligible forinput tax credit on stock held on the appointed


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day, towards the tax paid under the earlier lawsubject to such conditions as may be prescribed.The period and the date from which such inputtax credit is to be apportioned shall be asnotified.

(9) The deduction of input tax credit on capitalgoods under this section shall be allowed intwo equal annual instalments after the close ofthe respective year as under:

(i) in case of existing units, uponinstallation of such capital goods, and

(ii) in case of new units, uponcommencement of commercial production.

18. Registration.—

(1) No dealer shall, while being liable to paytax under section 3 or under sub-section (6) ofsection 19, be engaged in business as a dealer,unless he possesses a valid certificate ofregistration as provided by this Act:

Provided that, the provisions of this sub--section shall not be deemed to have beencontravened, if the dealer having applied forsuch registration as in this section provided,within the prescribed time or, as the case maybe, within the period specified in sub-section(6) of section 19, while he is engaged in suchbusiness.

(2) Every dealer, required by sub-section (1)to possess a certificate of registration, shall applyin the prescribed manner, to the Commissioner.

(3) A person or a dealer who intends to beengaged in business, but is not liable to pay taxunder the provisions of this Act may, if he sodesires, apply in the prescribed manner underthis sub-section for the grant of certificate ofregistration to the Commissioner and if thecertificate is granted, then so long as it is notduly cancelled, the person or dealer shall remainliable to pay tax:

Provided that if the person or dealer to whomsuch certificate of registration is grantedbecomes liable to pay tax under any otherprovisions of the Act, then the certificate ofregistration so granted shall cease to be validunless amended after payment of prescribed fee.

(4) Certificate of registration and its renewalshall not be granted to a dealer unless he hasdeposited in Government treasury prescribed

fee in the prescribed manner and within theprescribed time.

(5) The Commissioner may conduct suchinquiry as he deems fit and may call for suchevidence and information as he may deemnecessary and after the inquiry, if any, and afterconsidering the evidence and information, if any,he is satisfied that the application forregistration made under this section is in order,he shall register the applicant and issue to hima certificate of registration in the prescribedform:

Provided that if the Commissioner is satisfiedthat the particulars contained in the applicationare not correct or complete or that any evidenceor information prescribed for registering theapplicant is not furnished, the Commissionermay, after giving the applicant a reasonableopportunity of being heard, reject the applicationfor reasons to be recorded in writing.

(6) The Commissioner may, after consideringany information furnished under any provisionsof this Act or otherwise received, amend fromtime to time, any certificate of registration.

(7) If a person or a dealer upon an applicationmade by him has been registered under thissection and thereafter it is found that he oughtnot to have been so registered under theprovisions of this section, he shall be liable topay tax during the period from the date on whichhis registration certificate took effect until it iscancelled, notwithstanding that he may not beliable to pay tax under this Act.

(8) Where,—

(a) any business, in respect of which acertificate of registration has been issuedunder this section, has been discontinued, orhas been transferred or otherwise disposedof; or

(b) the turnover of sales of a registereddealer has during any year not exceeded therelevant limit specified in sub-section (4) ofsection 3,—

then, in the case covered by clause (a), the dealershall apply in the prescribed manner and withinthe prescribed time for cancellation of hisregistration to the Commissioner, and in the casecovered by clause (b), the dealer may apply inthe prescribed manner for cancellation of his



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registration to the Commissioner; and thereuponthe Commissioner may, after such inquiry as hedeems fit and subject to rules framed, cancelthe registration with effect from such dateincluding any date earlier to the date of theorder of cancellation as he considers fit havingregard to the circumstances of the case.

(9) Any person intending to organize orconduct exhibition either for sale of goods or forpromoting goods for sale, by providing stalls orspace to other persons or dealers under thebanner of specific name and style or under acommon roof, for a specific period, shall,notwithstanding that such participating personsor dealers are individually registered under thisAct, apply in such form as may be prescribed, tothe Commissioner, for registration under this Act,indicating therein the details of the persons and/or dealers participating in, and the period of,such exhibition alongwith such security depositas may be prescribed.

The provisions of sub-sections (4), (5), (6), (7)and (8) of this section shall, mutatis mutandisapply, to this sub-section.

19. Special Provision regarding Liability to PayTax in certain Cases.—

(1) Where a dealer, liable to pay tax underthis Act, dies, then,—

(a) if the business carried on by the dealeris continued after his death by his legalrepresentative or any other person, such legalrepresentative or other person shall be liableto pay the tax including any penalty, sumforfeited and interest due from such dealerunder this Act or under any earlier law, in thelike manner and to the same extent as thedeceased dealer; and

(b) if the business carried on by the dealeris discontinued whether before or after hisdeath, his legal representative shall be liableto pay out of the estate of the deceased, inthe like manner and to the same extent as thedeceased dealer would have been liable topay if he had not died, the tax including anypenalty, sum forfeited and interest due fromsuch dealer under this Act, or under anyearlier law, whether such tax including anypenalty, sum forfeited and interest has beenassessed before his death but has remainedunpaid, or is assessed after his death.

(2) Where a dealer, liable to pay tax underthis Act, is a Hindu undivided family and the

joint family property is partitioned amongst thevarious members or group of members, then eachmember or group of members shall be jointlyand severally liable to pay the tax including anypenalty, sum forfeited and interest due from thedealer under this Act or under any earlier law,up to the time of the partition, whether such taxincluding any penalty, sum forfeited and interesthas been assessed before partition but hasremained unpaid, or is assessed after partition.

(3) Where a dealer, liable to pay tax underthis Act, is a firm, and the firm is dissolved,then, every person who was a partner shall bejointly and severally liable to pay to the extentto which he is liable under this section, the taxincluding any penalty, sum forfeited and interestdue from the firm under this Act or under anyearlier law, up to the time of dissolution, whethersuch tax including any penalty, sum forfeitedand interest has been assessed before suchdissolution but has remained unpaid, or isassessed after dissolution.

(4) Where a dealer, liable to pay tax underthis Act, transfers or otherwise disposes of hisbusiness in whole or in part, or effects anychange in the ownership thereof, inconsequence of which he is succeeded in thebusiness or part thereof by any other person,the dealer and the person succeeding shalljointly and severally be liable to pay the taxincluding any penalty, sum forfeited and interestdue from the dealer under this Act or under anyearlier law, up to the time of such transfer,disposal or change, whether such tax includingany penalty, sum forfeited and interest has beenassessed before such transfer, disposal or changebut has remained unpaid, or is assessedthereafter.

(5) Where the dealer, liable to pay tax underthis Act,—

(a) is the guardian of a ward on whosebehalf the business is carried on by theguardian; or

(b) are trustees who carry on the businessunder a trust for a beneficiary, then,

if the guardianship or trust is terminated, theward or, as the case may be, the beneficiaryshall be liable to pay the tax including anypenalty, sum forfeited and interest due from thedealer up to the time of the termination of theguardianship or trust, whether such taxincluding any penalty, sum forfeited and interest


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has been assessed before the termination of theguardianship or trust, but has remained unpaid,or is assessed thereafter.

(6) Where a dealer, liable to pay tax underthis Act, is succeeded in the business by anyperson in the manner described in clause (a) ofsub-section (1) or in sub-section (4), then, suchperson shall, notwithstanding anythingcontained in section 3, be liable to pay tax onthe sales of goods made by him on and after thedate of such succession, and shall (unless healready holds a certificate of registration) withinsixty days thereof apply for registration.

25. Payment of Tax, etc.—

(1) Tax shall be paid in the manner hereinprovided, and at such intervals as may beprescribed.

(2) A registered dealer furnishing returns asrequired by sub-section (2) of section 24 shallpay into the Government treasury or any Bankso notified by the Government, in such mannerand at such intervals as may be prescribed, theamount of tax due from him after adjusting theamount of tax covered by the Certificate of TaxDeduction at Source, if any, for the periodcovered by a return which he is required to fileunder the rules alongwith the amount ofpenalty, interest and any other sum payable byhim.

(3) A registered dealer furnishing a revisedreturn in accordance with sub-section (3) ofsection 24, which shows a larger amount of taxpayable than already paid, shall first pay intothe Government treasury or notified Bank, thedifferential amount of tax.

(4) (a) The amount of tax due where the returnor revised return has been furnished withoutfull payment thereof shall be paid forthwithalongwith interest on defaulted amount @ 12%per annum or at such higher or lower rate as theGovernment may notify from time to time.

(b) (i) The amount of tax due as per any orderpassed under any provision of this Act, for anyperiod less any sum already paid in respect ofthe said period; and

(ii) the amount of interest or penalty or both,if any, levied under any provision of this Act;and

(iii) the sum, if any, forfeited and the amountof fine, if any, imposed under the Act or rules;and

(iv) any other amount due under this Act,shall be paid by the person or dealer or the

person liable thereof into the Governmenttreasury or notified Bank within thirty days fromthe date of service of the notice issued by theCommissioner in respect thereof:

Provided that, the Commissioner may, inrespect of any particular dealer or person, andfor reasons to be recorded in writing, allow himto pay the tax, penalty, interest or the sumforfeited, in instalments. The grant of this facilityto pay tax in instalments shall be withoutprejudice to the other provisions of this Actincluding levy of penalty, interest, or both:

Provided further that, subject to the rulesmade in this behalf, the Commissioner may, atthe request of a dealer or person, remit the wholeor any part of the penalty and/or interest payableby such dealer or person.

(5) Any tax, penalty, interest, fine or sum forfeited,which remains unpaid after the service of noticeunder sub-section (4), or any instalment not dulypaid, shall be recoverable as an arrear of landrevenue.

28. Tax Deduction at Source.—

(1) Notwithstanding anything contained inthis Act, any employer namely, the CentralGovernment, the State Government, or anindustrial, or a commercial or tradingundertaking of the Central Government or ofthe State Government, any Company registeredunder the Companies Act, 1956, any localauthority or any dealer registered under thisAct or such other persons as may be notifiedshall deduct tax from, and out of the amountspayable by such employer to a dealer to whoma Works Contract has been awarded involvingtransfer of property in goods (whether as goodsor in some other form), at the rate of 2% on thevalue of the Works Contract undertaken by suchdealer which shall be deemed to be on accountof transfer of property in goods in the executionof such Works Contract:

Provided that, no such deduction shall bemade where the amount or the aggregate of theamount payable to a dealer by such employer is



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less than one lakh rupees during a year or whenthe cost of material used in execution of theworks contract is less than 10% of the contractvalue.

Explanation:— (i) The deduction of tax underthis section shall be effected when the payment ismade to the contractor or his account is creditedtowards such payment, as the case may be.

(ii) The employer effecting such deductionshall deemed to be a dealer for the purposes ofthis section and shall get himself registered inthe manner as prescribed.

(2) The tax deducted under sub-section (1) shallbe remitted to the Government Treasury inthe prescribed manner and within the prescribedtime by the said employer making suchdeduction:

Provided that the employer shall remit into theGovernment Treasury the full amount of tax dueand deductible by him under sub-section (1) fromthe dealer irrespective of the actual amount of taxdeducted by him from such dealer.

(3) Any such employer making such deductionunder sub-section (1) shall in respect of everyquarter in which such deduction is made, send tothe prescribed authority the receipt fromGovernment treasury showing the payment of suchamount deducted alongwith a statement in theprescribed form containing details of the WorksContract under execution and tax deductedthereon, within the prescribed time, and shallfurnish a certificate in the prescribed form to thedealer specifying the amount so deducted and suchother particulars as may be prescribed.

(4) Any such employer who remits the tax intothe Government Treasury under sub-section (2)shall be deemed to have made payment of taxunder the authority of the said dealer.

(5) If any such employer fails to remit into theGovernment Treasury the amount due anddeductible as required by sub-section (2) withinthe specified time, the Assessing Authority, onbeing satisfied that the said employer has failed todischarge the liability under sub-section (2), shalllevy and recover from the employer interest at therate of 15% per annum or at such rate as theGovernment may notify from time to time, on theamount due and deductible, by an order in writingdirecting such employer to pay the interest inaddition to such amount.

(6) (a) No such deduction shall be made undersub-section (1) in respect of such dealers, as maybe notified by the Commissioner from time to time;

(b) subject to the conditions and thecircumstances as may be prescribed, theCommissioner may certify, on an application madeby any registered dealer, that no deduction ordeduction at such lower rate as he may decide,shall be made in respect of such registered dealer.

(7) If any Works Contract for execution for theauthorities specified in sub-section (1), involvesonly labour or services but does not involve transferof property in goods and it is certified to be so bythe Appropriate Assessing Authority or by theAssessing Authority of the area on an applicationmade by any dealer, the provisions of sub-section(1) shall not apply and every such application shallbe disposed off by the Assessing Authority withinone month from the date of receipt, either by issueof certificate as aforesaid or by endorsement,intimating ineligibility to such a certificate to thedealer, as the case may be.

(8) Payment by way of deduction in accordancewith the provisions of this section shall be withoutprejudice to any other mode of recovery of tax dueunder this Act from the dealer executing the WorksContract.

29. Assessment.—

(1) The returns submitted by the dealer shall beaccepted as self-assessed:

Provided the Commissioner, as per the procedureprescribed, shall select upto twenty percent of thetotal number of such dealers or such percentageas may be notified by Government from time totime for detailed assessment:

Provided further when any dealer applies forcancellation of his registration certificate on theground of closure or stoppage of his business, hislast assessment shall be finalized on the basis ofbooks of accounts and other records maintainedby him after giving him an opportunity of beingheard.

(2) Where—

(a) a person fails to file a return as requiredby section 24; or

(b) the Commissioner has reason to believethat the returns filed by a person are not correctand complete; or


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(c) the Commissioner has reasonable groundsto believe that a person will become liable topay tax under this Act but is unlikely to pay theamount due; or

(d) the Commissioner requires to get satisfiedwith the correctness of the refund so claimed,

the Commissioner may make an assessment ofthe amount of tax payable by the person to thebest of his judgement after giving him anopportunity of being heard.

(3) No assessment under this section for anyyear shall be made after a period of two years fromthe end of the year to which the return undersection 24 is submitted by a dealer and noassessment under sub-section (9) shall be madeafter the expiry of five years from the end of theyear in respect of which or part of which suchassessment is to be made:

Provided that where assessment is made inconsequence of or to give effect to, any order of anAppellate Authority or Revisional Authority or of aCourt, the said period of two years shall be reckonedfrom the date of such order:

Provided further that in computing the periodlaid down in this sub-section, any period duringwhich assessment proceedings are stayed by anorder or injunction of any Court or authority suchperiod shall be excluded:

Provided also that the Commissioner may, if it isconsidered necessary by him so to do, bynotification published in the Official Gazette,extend the period specified in this sub-section bya further period not exceeding one year.

(4) The Commissioner shall make an assessmentof the amount that in his opinion, is the amount oftax payable under this Act, after making necessaryenquiries and upon issue of notice on proposedassessment.

(5) The Commissioner shall serve a notice of theproposed assessment in the prescribed manner onthe person to be assessed, which shall state—

(a) either the tax payable or the net taxpayable in the case of registered dealer and anyrefund that may be eligible to be claimed;

(b) the time, place, and manner of objectingto the proposed assessment; and

(c) reasons for the assessment to be made.

(6) The Commissioner shall serve a notice oncompletion of assessment under this section and

the dealer shall pay the balance of tax inaccordance with the terms of that notice.

(7) An amended assessment shall be treated inall respects as an assessment under this section.

(8) No assessment or other proceedingspurporting to be made, issued or executed underthis Act, shall be—

(a) quashed or deemed to be void or voidablefor want of form; or

(b) affected by reason of mistake, defect oromission therein, if it is in substance and effect,in conformity with this Act or the rules madethereunder and the person assessed, or intendedto be assessed or affected by the documentis designated in it according to commonunderstanding.

(9) Where, the Commissioner has reason tobelieve that a dealer is liable to pay tax in respectof any period, but has failed to apply for registrationor has failed to apply for registration within thetime as required by or under this Act, theCommissioner shall proceed to assess, to the bestof his judgement, wherever necessary, the amountof tax due from the dealer in respect of such periodand all subsequent periods and, in making suchassessment, he shall give the dealer reasonableopportunity of being heard; and if he is satisfiedthat the default is without reasonable cause, directthe dealer to pay by way of penalty, in addition totax assessed, a sum not exceeding the amount oftax assessed.

30. Provisional Assessment.—

(a) Where a registered dealer claims refund oftax under sub-section (3) of section 10, theCommissioner may, if deemed necessary, proceedto assess the dealer provisionally under sub--section (2) of section 29 for any return periodwithin the period specified under sub-section(3) of section 34;

(b) Where a registered dealer fails to furnishthe return in respect of any tax period withinthe prescribed time, the Commissioner may,notwithstanding anything contained in thissection proceed to assess the dealerprovisionally for that period for such default;

(c) The provisional assessment under clause(b) above shall be made on the basis of pastreturns, or past records and where no suchreturns are available, on the basis of informationreceived by the Commissioner and theCommissioner shall direct the dealer to deposit



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the amount of tax assessed in such manner andby such date as may be prescribed;

(d) If the dealer furnishes return alongwithevidence showing full payment of tax, interestand penalty, if any, on or before the date ofpayment specified under sub-clause (c), theprovisional assessment made under sub-clause(b) shall stand revoked to the extent of the taxdemanded, interest levied and penalty imposed,on the date on which such return is filed by thedealer;

(e) Nothing contained in this section shallprevent the Commissioner from makingassessment under sub-section (1) of section 29and any tax, interest or penalty paid againstprovisional assessment under this sub-sectionshall be adjusted against tax, interest orpenalty payable on assessment under the saidsub-section.

31. Assessment of Escaped Turnover.—

(1) If the Commissioner has reason to believe

that the whole or any part of the turnover of the

dealer in respect of any period has escaped

assessment to tax or has been under-assessed or

any deduction or exemption have been wrongly

allowed in respect thereof or the turnover is

assessed at a lower rate than the one applicable

under this Act, Commissioner may, subject to

sub-section (2), at any time within a period of

five years from the expiry of the year to which

the tax relates, proceed to assess or reassess to

the best of his judgement the tax, payable by

the dealer in respect of such turnover after

issuing a notice in the prescribed manner to the

dealer and after making such enquiry as it may

consider necessary.

(2) In making an assessment under sub-section

(1), the Commissioner may, if he is satisfied that

the escape from assessment is due to willful

non-disclosure of assessable turnover by the

dealer, direct the dealer to pay, in addition to

the tax assessed, a penalty, not exceeding twice

the amount of tax so assessed, but not less than

the amount of tax due.

(3) No assessment under sub-section (1) orpenalty under sub-section (2) shall be made or

levied without giving a reasonable opportunityto the dealer of being heard.

32. Protective Assessment.—

Where the Commissioner has reason tobelieve that any person with a view to evadepayment of tax or in order to claim any input taxcredit which he otherwise is not eligible for, iscarrying on business in the name of, or inassociation with, any other person, either directlyor indirectly, whether as an agent, employee,manager, partner or power of attorney holder,guarantor, relative or sister concern or in anyother capacity, such person and the person inwhose name the registration certificate, if any,is taken, shall jointly and severally, be liable forpayment of the tax, interest or penalty or otheramount due under this Act which shall beassessed, levied and recovered from all or anysuch person as if such person or persons is/aredealers under the Act. However, before takingaction under this section the persons concernedshall be given a reasonable opportunity of beingheard.

35. Appeals.—

(1) Any person objecting to an order affectinghim passed under the provisions of this Act byan authority may appeal to Appellate Authorityas may be prescribed within sixty days from thedate of receipt of order by him.

(2) Where the Appellate Authority is satisfiedthat the person has reasonable cause for notpreferring an appeal within the time specifiedin sub-section (1), he may accept an appeal,provided it is made within one year, from thedate of receipt of order by him.

(3) The appeal shall be in the prescribed formand shall specify in detail the grounds uponwhich it is made.

(4) In case of an appeal against an assessmentor any order raising demand against the person,the Appellate Authority shall consider it only ifthe person has paid the tax which is notdisputed by him.

(5) The appellant shall serve a copy of theappeal memo to the authority against whoseorder the appeal is filed.

(6) After considering the appeal and afteraffording an opportunity of hearing, theAppellate Authority may allow it in whole orpart and amend the assessment or remand it forfresh disposal or dismiss the appeal or enhancethe assessment or penalty or other amount:


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Provided that before making an enhancementthe appellant shall be given an opportunity ofbeing heard on the proposal of enhancement.

(7) The Appellate Authority shall serve theappellant, with an order in writing, of the appealdecision, setting forth the reasons for thedecision.

36. Appeal to the Tribunal.—

(1) A person dissatisfied with the decision ofthe Appellate Authority may, within sixty daysafter being served with an order of thedecision—

(a) file a second appeal before the Tribunal;and

(b) serve a copy of the notice of appeal onthe Commissioner as well as the authoritywhose original order is under second appealbefore the Tribunal.

(2) The Tribunal shall consider the appeal onlyif the person has paid the tax which is notdisputed by him.

(3) The Tribunal may admit an appeal afterexpiry of sixty days if it is satisfied that theappellant had sufficient reason for not filing theappeal within the time specified in sub-section(1), provided it is filed within one year of servingof decision of Appellate Authority.

(4) In deciding an appeal, the Tribunal shall,make an order after affording an opportunity tothe dealer or other person and theCommissioner,—

(a) affirming, reducing, increasing, orvarying the assessment or other order underappeal; or

(b) remitting the assessment or other orderunder appeal for reconsideration by theAuthority concerned with such directions asit may deem fit; and

(c) shall serve a copy of such order to theCommissioner:

Provided that before increasing the tax orother amount the dealer shall be given anopportunity of being heard on the proposal ofincreasing the liability.

(5) The Tribunal shall serve the appellant withnotice in writing, of the appeal decision settingforth the reasons for the decision.

39. Revision/Review by Commissioner.—

(1) The Commissioner may, on his own motion,call for and examine the record of any proceedingunder this Act and if he considers that any orderpassed therein by any authority other thanthe Tribunal or High Court is erroneous, in so faras, it is prejudicial to the interest of the revenue,after giving the assessee an opportunity of beingheard pass such order as he deems fit:

Provided that the Commissioner shall not passany order under this section after the expiry ofthree years from the date of such order.

(2) Subject to such rules as may be prescribed,any assessment made or order passed under thisAct or under the rules made thereunder by anyauthority appointed under section 13 of this Act,may be reviewed by the respective authoritypassing it upon an application or of its ownmotion, as the case may be:

Provided that no order of assessment or anyother order shall be reviewed after the expiry oftwo years from the date of order, by anyauthority under this sub-section.

55. Penalty for Failure to File Return.—

(1) A person who fails to file a return withinthe time required under this Act is liable forpenalty of Rs. 1000/- plus an amount equal tosimple interest @ 15% per annum or such higher//lower rate as the Government may notify fromtime to time on the tax payable for the returnperiod.

(2) Any registered dealer covered underSchedule ‘E’ appended to this Act, fails to file areturn within the time required under this Act,he shall be liable for penalty of Rs. 1000/- perquarter plus an amount equal to simple interestat the rate of 2% per month on the tax payablefor the return period.

58. Penalty in relation to records.—

A person who fails to maintain proper recordsin a tax period in accordance with the provisionsof this Act is liable for penalty not exceedingdouble the amount of net tax payable by theperson for the tax period.

64. Special Powers for Recovery of Tax as Arrearsof Land Revenue.—

The Government may, by general or special order,published in the Official Gazette, authorize any



225

officer, not below the rank of Commercial Tax Officer1[ ], to exercise, for the purpose of effecting recoveryof the amount of tax or penalty due from any dealeror person under this Act, the powers of a Collectorunder the Goa Land Revenue Code, 1968 (Act No. 9 of1969), to recover the dues as arrears of land revenue.

76. Survey.—

(1) With a view to identifying dealers whoare liable to pay tax under this Act, but haveremained unregistered, the Commissioner shall,from time to time, cause a survey of unregistereddealers to be taken.

(2) For the purposes of the survey, theCommissioner may, by general or special notice,require any dealer or class of dealers to furnishthe names, addresses and such other particularsas he may find necessary relating to the personsand dealers who have purchased any goods fromor sold any goods to such dealer or class ofdealers during any given period.

(3) For the purposes of survey, theCommissioner may, call for details and particularsregarding the services provided by publicutilities and financial institutions includingBanking companies which he is of the opinionwill be relevant and useful for the purposes ofthe survey. He may, from time to time, cause theresults of the survey to be published in anymanner that he thinks fit, so however as not todisclose or indicate the identify of any particularunregistered dealer identified during the survey.

(4) The Commissioner may, for the purposes ofthe survey, enter any place where a person isengaged in business but is unregistered or hasnot applied for grant of a certificate ofregistration, whether such place be the principalplace of business or not of such business andrequire any proprietor, employee or any otherperson who may at that time and place beattending in any manner to or helping in thebusiness,—

(i) to afford him the necessary facility toinspect such books of accounts or otherdocuments as he may require and which may beavailable at such place;

(ii) to afford him the necessary facility tocheck or verify the cash, stock or other valuablearticle or thing which may be found therein;and

(iii) to furnish such information as he mayrequire as to any matter which may be usefulfor, or relevant to, any proceedings under this Act.

Explanation:— For the purposes of this sub--section, a place where a person is engaged inbusiness will also include any other place inwhich the person engaged in business or thesaid employee or other person attending orhelping in business states that any of the booksof accounts or other documents or any part ofthe cash, stock or other valuable article or thingrelating to the business are or is kept.

(5) The Commissioner shall enter the placewhere the person is carrying on business onlyduring the hours at which such place is open forbusiness and in case of the said any other placeonly after sunrise and before sunset. TheCommissioner may make or cause to be madeextracts or copies from books of accounts andother documents inspected by him, make aninventory of any cash, stock or other valuablearticle or thing checked or verified by him, andrecord the statement of any person which maybe useful for, or relevant to, any proceeding underthis Act.

(6) The Commissioner, in exercise of thepowers under this section, shall, on no account,remove or cause to be removed from the placewhere he has entered, any books of accountsother documents or any cash, stock or othervaluable article or thing.

1“Sales Tax Officer/Value Added Tax Officer” omittedw.e.f. 01-10-05 vide the GVAT (First Amendment) Act,2005 published in Official Gazette, Series I No. 24,Extraordinary No. 3 dated 21-09-05.

_________

LA/LEGN/2013/332

The following bill which was introduced inthe Legislative Assembly of the State of Goaon 29th April, 2013 is hereby published forgeneral information in pursuance of Rule-138of the Rules of Procedure and Conduct ofBusiness of the Goa Legislative Assembly.

________

The Goa Entertainment Tax (Amendment) Bill,2013

(Bill No. 19 of 2013)

A

BILL

further to amend the Goa Entertainment TaxAct, 1964 (Act 2 of 1964).


226

Be it enacted by the Legislative Assemblyof Goa in the Sixty-fourth Year of the Republicof India as follows:—

1. Short title and commencement.— (1) ThisAct may be called the Goa Entertainment Tax(Amendment) Act, 2013.


2. Amendment of section 3G.— In section3G of the Goa Entertainment Tax Act, 1964(Act 2 of 1964) (hereinafter referred to as the“principal Act”), after sub-section (2), thefollowing sub-section shall be inserted,namely:—

“(2A) Notwithstanding anythingcontained in the second proviso to sub--section (1) or in sub-section (2), noproprietor or person shall carry on theactivity of providing entertainment such asdance performances, musical perfor-mances, theatrical performances includingcultural programmes, and or ballet towhich the number of persons exceeding2000, are admitted on payment, unless hehas filed an application for registration inaccordance with the provisions of this Actand has obtained prior permission from theCommissioner for conducting such activity:

Provided that the proprietor or personalready possessing a valid certificate ofregistration under this Act shall also obtainprior permission from the Commissioner forconducting such activity.”.

3. Insertion of new section 3O.— Aftersection 3N of the principal Act, the followingsection shall be inserted, namely:—

“3O. Issue of tickets.— Any proprietoror person desires to carry on the activityof providing entertainment on payment ofcharges for admission shall issue tickets,in manner as may be prescribed.”.

4. Amendment of section 8A.— In section8A of the principal Act, for sub-section (4),the following sub-section shall be substituted,namely:—

“(4) If the Commissioner has reason tobelieve that,—

(a) the entry is allowed to any personin the casino without collection of tax asstipulated in column (3) of Schedule ‘D’and/or without issue of ticket, theproprietor or person operating suchcasino shall be liable for a penalty of anamount equivalent to ten times thecharges for admission payable by suchperson;

(b) the entry is allowed to any personin the discotheques, river/boat cruise,night clubs, dance performances,musical performances, theatricalperformances including culturalprogrammes and/or ballets withoutissue of tickets, the proprietor or personcarrying on such activity of providingentertainment shall be liable for a penaltyof an amount equivalent to double theamount of charges for admission payableby such person;

(c) any person has entered a place ofentertainment specified in clause/s (a)and/or (b) above, without of a valid ticketfor entry, such person shall be liable fora penalty of an amount as specified inclauses (a) and (b) above.”.

5. Amendment of section 8H.— In section8H of the principal Act, in sub-section (5),for clause (g), the following clause shall besubstituted, namely:—

“(g) voluntarily obstructs any Officermaking inspection under section 8A or 8F.”.


The Bill seeks to amend section 3G of theGoa Entertainment Tax Act, 1964 (Act 2 of1964) (hereinafter referred to as the “saidAct”) so as to insert a new sub-section (2A)therein to make registration under the saidAct compulsory for the proprietors or personproviding entertainment by way of danceperformances, musical performances,theatrical performances including cultural



227

programmes and/or ballet to which thenumber of persons exceeding two thousandare admitted on payment and also to make itmandatory for them to obtain prior permissionfrom the Commissioner for conducting suchactivities.

The Bill further seeks to insert a newsection 3O in the said Act so as to make itmandatory for the proprietor or person toissue tickets in the manner prescribed byrules for carrying on the activities of providingentertainment on payment.

The Bill also seeks to substitute sub-section(4) of section 8A of the said Act so as toincrease the quantum of penalty for failure tocollect tax and to levy penalty, for non-issueof tickets for admission to casino andother entertainment. So also on personentering place of entertainment without validtickets.

The Bill also seeks to substitute sub-section(5) of section 8H of the said Act so as to coverthe offences of obstruction of Officers.

This Bill seeks to achieve the above objects.




Clause 3 of the Bill empowers theGovernment to frame rules prescribing themanner of issuing tickets by the proprietoror person.


Assembly Hall, SHRI MANOHAR PARRIKAR

Porvorim, Goa. Hon. Chief Minister/Finance

27th April, 2013. Minister





In pursuance of Article 207 of theConstitution of India, I, Bharat Vir Wanchoo,the Governor of Goa, hereby recommend tothe Legislative Assembly of Goa, theintroduction and consideration of the GoaEntertainment Tax (Amendment) Bill, 2013.


Date: / /2013. Hon. Governor of Goa.

__________

ANNEXURE

Bill No. 19 of 2013

.......................................................................................................

Extract of the Goa Entertainment Tax Act,1964 (Act 2 of 1964)

..........................................................................................................

3G. Registration of proprietor or person-— (1)No proprietor or person liable to pay tax undersections 3 and 3E shall carry on activity ofproviding entertainment, unless he has filed anapplication in accordance with sub-section (2)or he possesses a valid certificate of registrationunder this Act:

Provided that, any proprietor or person whowas either registered or liable to pay tax undersection 3 or section 3E of this Act, prior to thedate of coming into force the Goa EntertainmentTax (Amendment) Act, 2006, shall continue to beso registered or liable to pay tax, subject to otherprovisions of this Act:

Provided further that, it shall be lawful for theproprietor or person to provide entertainment ifhe has applied for registration within the timeprovided under sub-section (2).

(2) Within 30 days from the date of accruingof liability to pay tax under this Act everyproprietor or person shall make an application tothe Commissioner for registration with fees asspecified in Schedule E hereto:

Provided that no proprietor or person, who isalready registered as hotelier under the Goa Taxon Luxuries Act, 1988 (Act No. 17 of 1988), shallbe required to pay registration/renewal feesunder this Act.

(3) If the Commissioner is satisfied thatapplication for registration is in order, he shall in


228

accordance with such rules as may beprescribed, register the applicant and grant hima certificate of registration in the prescribed formand such certificate shall specify place ofproviding entertainment and area of operation.

(4) The Commissioner may, after consideringany information furnished or otherwise calledfor or received under any provision of this Act,amend from time to time the certificate ofregistration.

(5) The Commissioner may, for good andsufficient reason, demand from the proprietor orperson, who has applied for registration underthis Act, a reasonable security not exceedingrupees one lakh, for proper payment of taxpayable by him under this Act.

(6) The Commissioner may for good andsufficient cause forfeit the whole or any part ofthe security obtained under sub-section (5):

Provided that no order shall be passed underthis sub-section without giving the concernedproprietor or person an opportunity of beingheard.

(7) Where a registered proprietor or persondiscontinues, transfers or otherwise disposes ofhis activity of providing entertainment or wherehe ceases to be liable to pay tax and he appliesin a prescribed form to the Commissioner, thenthe Commissioner shall, after making suchenquiry as may be necessary, cancel thecertificate of registration with effect from suchdate as he may fix in accordance with the rules.

(8) Where the Commissioner is satisfied thatany registered proprietor or person hasdiscontinued, transferred or otherwise disposedof the activity of providing entertainment andhas failed to apply under sub-section (7) forcancellation of certificate of registration, theCommissioner may, after giving the proprietor orperson a reasonable opportunity of being heard,cancel the certificate of registration with effectfrom such date as he may fix to be the date fromwhich the said activity has been discontinued,transferred or otherwise disposed of:

Provided that, the cancellation of certificateof registration on an application of the proprietoror person or otherwise shall not affect theliability of the proprietor or person to pay the taxincluding any penalty/interest due for any periodupto the date of cancellation, whether such tax

including any penalty/interest is assessed beforeor after the date of cancellation.

(9) Every proprietor or person liable for

registration under this Act shall have to get his

registration certificate renewed every financial

year on payment of renewal charges specified in

Schedule E hereto within 30 days from the

commencement of the financial year. Provisions

contained in this Act relating to registration,

shall, mutatis mutandis, apply for renewal of

registration.

8A. Imposition of penalty for contravening certainprovisions.— (1) If a proprietor or person—

(a) (i) not being liable to pay tax under thisAct, collects any sum by way of entertainmenttax; or

(ii) being registered collects any amountby way of entertainment tax in excess of thetax payable by him; or

(iii) otherwise collects tax in contraventionof the provisions of section 8E; or

(b) being liable to pay tax under this Act, orwas required so to do by the Commissioner by anotice, served on him, fails in contravention ofsub-section (1) of section 8F to keep a trueaccount of his turnover of receipts ofentertainment provided or fails when directedso to do under that section to keep any accountor record in accordance with direction, he shallbe liable to pay, in addition to any tax for whichhe may be liable, a penalty of an amount asfollows:—

(i) If the Commissioner is satisfied that anyproprietor or person has acted in contraventionreferred to in sub-clause (i) and (iii) of clause(a), he may, after giving such proprietor orperson a reasonable opportunity of beingheard, direct him to pay by way of penalty, asum not exceeding one and half times the taxcollected in contravention of the saidprovision.

(ii) Where there has been a contraventionreferred to in sub-clause (ii) of clause (a) or inclause (b), a penalty not exceeding one halftimes the tax in addition to any sum collectedby the proprietor or person by way of tax incontravention of section 8E shall be forfeited



229

to the Government after giving such proprietoror person an opportunity of being heard.

(2) If the Commissioner, in the course of anyproceeding under this Act or otherwise, hasreason to believe that any person has becomeliable to a penalty or forfeiture or both penaltyand forfeiture of any sum under sub-section (1),he shall serve on such person a notice in theprescribed manner requiring him on a date andat a place specified in the notice to attend andshow cause as to why a penalty or forfeiture orboth penalty and forfeiture of any sum asprovided in sub-section (1) should not beimposed on him.

(3) The Commissioner shall, thereupon, holdan inquiry and shall make such order as he thinksfit.

(4) If the Commissioner has reason to believethat the entry into this casino to any person isallowed without payment of charges foradmission as provided in column (3) of Schedule‘D’ appended to this Act then the proprietor orthe person operating such casino shall beimposed a penalty of Rs. 2000/- per person.

(5) If any proprietor or person or distributorrequired to furnish any information or produceaccounts as provided in section 6H:—

(a) wilfully refuses or neglects to furnishsuch information as may be required by thatsection; or

(b) wilfully furnishes or causes to befurnished any information which he knows tobe incorrect or false; or

(c) wilfully conceals any materialinformation, he shall on conviction, bepunished with fine which may extend toRs. 5000/- and in case of continuing offence toa further fine of Rs. 100/- per day after the firstday during which the offence continues.

(6) No prosecution for an offence under thisAct shall be instituted in respect of the samefacts on which a penalty has been imposed underthis section.

8H. Offences and penalties.— (1) Whoever,knowingly furnishes a false returns shall, onconviction, be punished.

(i) in case where the amount of tax, whichcould have been evaded if the false return hadbeen accepted as true, exceeds Rs. 10,000/-, with

rigorous imprisonment for a term which shallnot be less than six months but which my extendto three years and with fine of minimum of rupeesten thousand and maximum of not exceedingthe tax liability;

(ii) in any other case, with rigorousimprisonment for a term, which shall not be lessthan three months but which may extend to oneyear and with fine not exceeding rupees fivethousand.

(2) Whoever knowingly keeps false account ofthe receipts in contravention of section 8F, shall, onconviction, be punished with rigorous imprisonmentfor a term which shall not be less than three monthsbut which may extend to one year and with finenot exceeding rupees five thousand.

(3) Whoever,—

(i) wilfully attempts, in any mannerwhatsoever, to evade any tax leviable under thisAct; or

(ii) wilfully attempts, in any mannerwhatsoever, to evade any payment of any tax orpenalty or interest under this Act, he shall, onconviction, be punished.

(a) in case where the amount involvedexceeds Rs. 50,000 during the period of a year,with rigorous imprisonment for a term whichshall not be less than six months but whichmay extend to three years and with fine ofminimum of rupees ten thousand andmaximum of rupees fifty thousand;

(b) in any other case, with rigorousimprisonment for a term which shall not beless than three months but which may extendto one year and with fine not exceeding rupeesten thousand;

(4) Whoever aids or abets any person incommission of any act specified in sub-sections (1)to (3), shall, on conviction, be punished withrigorous imprisonment which shall not be less thanthree months but which may extend to one year

and with fine not exceeding rupees five thousand.

(5) Whoever—

(a) carries on business without beingregistered and without his registration certificatebeing renewed in willful contravention of section3G; or

(b) fails, without sufficient cause, to furnishany information required by section 3M; or


230

(c) fails, without sufficient cause, to furnishany returns as required by section 4 by the dateand in the manner prescribed; or

(d) voluntarily obstructs any officer makinginspection, search and seizure under section 6H;or

(e) contravenes, without reasonable cause, anyof provisions of section 8A; or

(f) fails, without sufficient cause, whendirected to keep any accounts or record, inaccordance with such direction and to complywith requirements made to him under section8F; or

(g) voluntarily obstructs any Officer makinginspection under section 8F, shall, on conviction,be punished with imprisonment for a term whichmay extend to one year and with fine notexceeding rupees twenty five thousand.

(6) Whoever commits any of the acts specified in

sub-sections (1) to (5) and the offence is a continuingone under any of the provisions of these sub--sections, shall, on conviction, be punished with adaily fine of not less than rupees two hundredduring the period of the continuance of the offence,in addition to the punishments provided under thissection.

(7) Notwithstanding anything contained in sub--sections (1) to (6), no person shall be proceededagainst under these sub-sections for the actsreferred to therein, if the total amount of tax evadedor attempted to be evaded is less than rupees tenthousand during the period of a year.

(8) Whoever, when required to furnish anyinformation or returns under section 9A,—

(a) willfully refuses or without lawful excuseneglects to furnish such information or returns;or

(b) willfully furnishes or causes to be furnishedany information or returns which he knows to befalse, he shall, on conviction, be punished withfine which may extend to five thousand rupeesand in case of a continuing offence to a furtherfine which may extend to two hundred rupeesfor each day after the first offence during whichthe offence continues.

(9) Whoever, when engaged in connection withthe collection of statistics under section 9A,willfully discloses any information or the contentsof any returns given or made under that section,

otherwise than in execution of his duties underthat section or for the purposes of the prosecutionof an offence under this Act or under the IndianPenal Code, 1860 (Central Act 45 of 1860), shall, onconviction, be punished with imprisonment for aterm which may extend to six months or with finewhich may extend to two thousand rupees, or withboth.

(10) Save as provided in sub-section (2) of section9B, if any servant of the Government discloses anyof the particulars referred to in sub-section (1) ofthat section, he shall, on conviction, be punishedwith imprisonment which may extend to six monthsor with fine of rupees five thousand or with both.

(11) No prosecution for an offence under this Actshall be instituted in respect of the same facts onwhich a penalty has been imposed by theCommissioner under any provisions of this Act.

________

LA/LEGN/2013/333

The following bill which was introducedin the Legislative Assembly of the State ofGoa on 29th April, 2013 is hereby publishedfor general information in pursuance of Rule--138 of the Rules of Procedure and Conduct

of Business of the Goa Legislative Assembly.

________

The Goa Tax on Entry of Goods (Amendment)Bill, 2013

(Bill No. 20 of 2013)

A

BILL

further to amend the Goa Tax on Entry ofGoods Act, 2000 (Goa Act 14 of 2000).


Short title and commencement.— (1) ThisAct may be called the Goa Tax on Entry ofGoods (Amendment) Act, 2013.




231

2. Amendment of section 2.— In section 2 ofthe Goa Tax on Entry of Goods Act, 2000 (GoaAct 14 of 2000) (hereinafter referred to as the“principal Act”),—

(i) in clause (A),—

(a) in sub-clauses (c) and (d) for theexpression “the Goa Sales Tax Act, 1964(Act 4 of 1964)”, the expression “the GoaValue Added Tax Act, 2005 (Goa Act 9 of2005)” shall be substituted;

(b) for sub-clause (h), the followingsub-clause shall be substituted,namely:—

“(h)“Additional Commissioner”means the person appointed by thatdesignation by the Government underthe Goa Value Added Tax Act, 2005(Goa Act 9 of 2005).”

(c) after sub-clause (r), the followingsub-clause shall be inserted, namely:—

“(ra) ‘transporter’ means anyperson, who carries on the business oftransporting goods on account of anyother person into, or outside, or withinthe State of Goa and includes carrier,transporting agent, courier and parcelservice operators and bus serviceoperators.

Explanation.— For the purposes ofthis clause, the expression “transpor-ting agent” shall also include aclearing, forwarding, shipping andhandling agent,”;

(ii) in clause (B) and in any other sections,for the expression “the Goa Sales Tax Act,1964 (Act No. 4 of 1964)”, the expression“the Goa Value Added Tax Act, 2005 (GoaAct 9 of 2005)” shall be substituted.

3. Amendment of section 3.— In theprincipal Act,—

(i) in section 3, for sub-section (1) thefollowing sub-section shall be substituted,namely:—

“(1) There shall be levied and collecteda tax on entry of any goods specified in

SCHEDULE I hereto, into a local area uponuse of any facilities/infrastructure or anyother amenities belonging to or providedby the State for consumption, use or saletherein, at such rates shown against eachof the entry in the said SCHEDULE.”;

(ii) In section 3, in sub-section (3) and inother sections, for expression “the Goa SalesTax Act, 1964 (Act No. 4 of 1964)”, whereverit occurs, the expression “the Goa ValueAdded Tax Act, 2005 (Goa Act 9 of 2005)”shall be substituted.

4. Insertion of new sections 3C and 3D.— Inthe principal Act, after section 3B, the followingnew sections shall be inserted, namely:—

“3C. Levy of tax on certain types ofgoods.— (1) Notwithstanding anythingcontained in section 3 and/or section 10,there shall be levied and collected a tax onentry of any goods, other than thosespecified in SCHEDULE II to the Act, into alocal area for delivery by any transporter tothe consignee or any other person withinthe local area for use or sale therein on thepurchase value of such goods at the ratesspecified in SCHEDULE I hereto.

(2) The transporter shall be liable to paythe tax levied under this section on thegoods transported and delivered by him tothe consignee or any other person, wheredestination of such goods is within the localarea.

(3) On failure of the transporter to pay thetax levied under this section, the transporterand the consignee shall be jointly andseverally liable for payment of such tax andpenalty levied, if any:

Provided that the Government shall havefirst charge over such goods till payment oftax and/or penalty is made:

Provided that no tax shall be levied underthis section on goods brought in the localarea, by the transporter for delivery to adealer registered under the Goa Value


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Added Tax Act, 2005 (Goa Act 9 of 2005) andis liable to pay value added tax for use inmanufacture or processing of goods forsale.”.

3D. Amendment to the Schedule.— (i) TheGovernment may, by notification in the OfficialGazette,—

(a) reduce any rate of tax,

(b) enhance any rate of tax,

and may, by like notification, add to, or omitfrom or otherwise amend any entry of, anySCHEDULE hereto and thereupon theSCHEDULE shall be deemed to have beenamended accordingly.

(ii) Any notification issued under clause (i)shall take effect prospectively, either from thedate of publication thereof in the OfficialGazette or from a later date as may bementioned therein;

(iii) The provisions contained in section 50regarding rules made by the Government shallapply mutatis mutandis to any notificationissued under clause (i), as they apply to rulesmade by the Government.”

5. Amendment of section 8.— In section 8 ofthe principal Act, in sub-section (1), in clause(a), for the word and figures “section 11”, theword and figures “section 18” shall besubstituted.

6. Insertion of section 8A.— The existingsection 8A shall be re-numbered as section 8Band before section 8B as so re-numbered, thefollowing section shall be inserted, namely:—

“8A. Provision for registration, returns,payment of tax, assessment, levy of penalty,etc., for transporters of goods.— (1) Everytransporter who transports the goods fordelivery into the local area and liable to paytax under this Act shall get himselfregistered under this Act in the manner asmay be prescribed.

(2) The provisions as regards to returns,payment of tax, assessment, re-assessment,

levy of penalty, appeals, review, revision,recovery, etc., specified in the Act for adealer shall mutatis mutandis be applicableto the transporter.”.

7. Amendment of section 29.— In section 29of the principal Act, in sub-sections (3), (5) and(7) and in any other section of the principalAct, for the words “Deputy Commissioner”, thewords “Additional Commissioner” shall besubstituted.


(i) in sub-section (2), for the word andfigures “section 33”, the word and figures“section 75” shall be substituted;

(ii) in sub-section (4), for the expression“sub-section (3) of section 33B” of Goa SalesTax Act, 1964”, the expression “sub-section(5) of section 75 of the Goa Value Added TaxAct, 2005” shall be substituted.

9. Substitution of SCHEDULE I and II.— Inthe principal Act, for the existing SCHEDULEI and II, the following SCHEDULES shall berespectively substituted, namely:—

“SCHEDULE ISee section 3(1)

Sr. No. Commodity Rate of tax

(1) (2) (3)

(1) ACSR Conductors 5%

(2) Air-conditioners 12.5%

(3) Air-conditioning plants, air-coolersand air-conditioners and partsthereof 12.5%

(4) Brass, bronze and copper articlesincluding sheets, circles, rods,rounds, squares and flats madeof brass, bronze and copper inclu-ding ETP copper cathode butexcluding those specified elsewhere 5%

(5) Bricks 1%

(6) Bulk Drugs 0.5%

(7) Bullion and specie and articles madeof gold and silver other than thosespecified elsewhere 0.5%



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(8) Butter, ghee and cheese 5%

(9) Cables of all kinds 5%

(10) Cassette tape recorders and players(audio and video) including audioand video cassettes 5%

(11) Cement and water and weatherproofing compounds 12.5%

(12) Cement products 12.5%

(13) Chemicals of all kinds exceptrubber chemicals 0.5%

(14) Coal with the meaning as it is attri-buted to the said item by section14 of the Central Sales Tax Act,1956, as amended from time to time 2%

(15) Cocoa, cocoa butter, cocoa liquor,cocoa beans, glucose in any form,vegetable fat 1%

(16) Domestic and commercial electricalappliances including fans, butother than torches, torch cells andfilament lighting bulbs 12.5%

(17) Dyes 2%

(18) Edible oils including hydrogenatedoils and cooking medium 5%

(19) Electrical and electronic goods,appliances, instruments and appa-ratus and parts and accessoriesthereof but excluding thosespecified elsewhere 12.5%

(20) Empty glass bottles used for beer orother like products 12.5%

(21) Fibreglass sheets and articlesmade of fibreglass 5%

(22) Films (all kinds) including X-ray films 5%

(23) Fire works and colour matches 12.5%

(24) Foamed rubber, plastic foam or anyother synthetic foam articles such assheets, cushions, pillows, mattressesand the like 12.5%

(25) Furniture of all kinds including treasure chests, safes and lockers and parts and accessories thereof 12.5%

(26) Glass vials, glass ampoules, alumi-nium pouches, hard gelatincapsules, soft gelatin capsules,ROPP caps, labels, BOPP tapes,

nylon straps and metal clips used inpacking 1%

(27) Hardware, that is to say:— 12.5%

(i) fittings of doors, windows andfurniture (made of base metaland alloy thereof)

(ii) bolts, nuts, rivets, screws of basemetal or alloy thereof includingbolt ends, screw studdings, selftapped screws, screw hooks,screw rings, wire nails, measuring--tapes and scales

(iii) Metallic barbed wire, metallicwire mesh and metallic wirenettings

(28) Industrial gas, such as oxygen,acetylene, nitrogen and the like inany form and packaging 1%

(29) Iron and Steel scrap 5%

(30) Laminated, impregnated or coatedmatting materials such as linoleumgenerally used for floor covering(other than floor tiles) 12.5%

(31) Lifts, elevators and escalatorswhether operated by electricity orhydraulic power including its spares 5%

(32) Machinery (all kinds) andparts and accessories thereof butexcluding agricultural machinery 2%

(33) Marble slabs and articles madetherefrom 15%

(34) Medicinal and Pharmaceuticalpreparations 2%

(35) Molasses 2%

(36) Motor vehicles (all kinds) andparts and accessories thereofincluding chassis of motor vehicles 12.5%

(37) Non-ferrous castings and ingots andscrap base metals (other than ironand steel scrap) and alloys thereof 5%

(38) Packing materials namely:—

(i) fibre board boxes, paper bags,carrier bags 2%

Paper boxes, folding cartons, cardboard boxes, corrugated board boxes and the like 4%

(1) (2) (3) (1) (2) (3)


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(ii) tin plate containers (cans, tins andboxes), tin sheets, aluminium foil,aluminium tubes, collapsibletubes, aluminium or steel drums,barrels and crates and the like 2%

(iii) plastic, poly-vinyl chlorideand polyethylene films, bottles,pots, jars, boxes, crates, cans, carboys,drums, bags and cushion materialsand the like 2%

(iv) wooden boxes, crates, casks andcontainers and the like 2%

(v) gunny bags, bardon (includingbatars), hessian cloth, and the like 2%

(vi) glass bottles, glass jars and carboysother than those covered elsewhere 2%

(vii) laminated packing materials,such as bituminized paper andhessian based paper and the like 2%

(39) Paints, colours, varnishes, pigments,polishes, indigo, enamel, bale oil,white oil, turpentine (all kinds),thinners, primers and paint brushes 12.5%

(40) Paper (all kinds) including carbonpaper, blotting paper, waterproofpaper, PVC coated paper, ferro paper,ammonia paper, stencil paper butexcluding photographic paper, pulpboards, art boards, duplex boards,triplex boards, card boards, corru-gated boards and the like; cellophane 5%

(41) Petroleum Products, including—

(a) Motor spirit commercially known as petrol including ethanol dopedpetrol 20%

High Speed Diesel (HSD) 20%

Furnace oil 14%

Lubricating oil 12%

Transformer oil 12%

Brake or clutch fluid 12%

Bitumen (asphalt), tar and others 12%

Aviation fuel 12%

Naptha 18%

Naptha used as raw material bychemical fertilizer industry 15%

(b) Crude oil 1%

Liquid petroleum gas (LPG) 1%

Kerosene used for purposes otherthan household 20%

Kerosene used for householdpurposes 1%

Any other petroleum product notspecified hereinabove 20%

(42) Photo albums 5%

(43) Plastic granules, plastic chip orliquid including PVC, LDPA, HDPE,POLYDROPYLENE, LLDPE, Nylons,Polyterences and polycarbonates 1%

(44) Plastic measuring cups, droppers,bottles, caps, cases for rapid diagno-stic kits 5%

(45) Polythenen bags, plastic wovensackhs (HDPE & LDPE) 1%

(46) Raw materials, component parts andinputs which are used in the manu-facture of an intermediate or finishedproduct other than those specifiedin the Second Schedule. 2%

(47) Readymade garments includingcaps, neck ties and bows 5%

(48) Refrigerators including deep freezers,bottle coolers, water coolers, coldstorage equipments and the likeand parts thereof 12.5%

(49) Rolling shutters and collapsible gateswhether operated manually, mecha-nically or electrically and their parts 12.5%

(50) Roofing, light and false roofingmaterials including cement andasbestos sheets, asphalt sheets, strawboards, hard and soft boards,plywood veneered panels andlaminated sheets 12.5%

(51) Rubber chemicals and carbon black 1.5%

(52) Rubber, namely, that is to say,—

a. Rubber plates, sheets and stripsun-hardened whether vulcanized ornot and whether combined with anytextile material or otherwise 1%

b. Piping and tubing ofunhardened vulcanized rubber 1%

(1) (2) (3)(1) (2) (3)



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c. Transmission, conveyeror elevatorbelts or belting of vulcanized rubberwhether combined with any textile material or otherwise 1%

d. Synthetic rubber includingbutadiene rubber and butyl rubberlatex including pre-vulcanisedsynthetic rubber latex 1%

e. Rubber articles, that is articlesmade wholly of rubber (other thanthose specified elsewhere) 1%

(53) Rubber and other tyres, tubes and flapsother than those specified in section14 of the Central Sales Tax Act, 1956 5%

(54) Sanitary fittings of every descriptionexcluding pipes and fittings ofstoneware, cement and iron and steel 12.5%

(55) Scrap of non-ferrous metals 5%

(56) Soft drinks concentrate 5%

(57) Spirit, alcohol, malt, hops, essences 5%and additives required in manu-facturing IMFL, beer, wine, etc.

(58) Spirits and alcohol, that is to say,— 5%(i) denatured spirit; (ii) rectified spirit;(iii) ethyl alcohol

(59) Stones, that is to say,—

(i) Granite stones, slabs and chips 12.5%

(ii) Cuddapah stones and slabs 5%

(iii) Shahabad stones and slabs 5%

(60) Transmission wires, towers, andparts and spares thereof 5%

(61) Tiles (all kinds) used for floor andwalls 12.5%

(62) Voltage stabilizers 5%

(63) Welding Electrodes 5%

(64) Goods other than those specified inany of the entries in this Schedule,but excluding those specified inSchedule II 5%

SCHEDULE IISee section 3(4)

(1) (2)

(1) Agricultural implements

(2) Agricultural machinery

(3) Books meant for reading

(4) Bread

(5) Ballot boxes

(6) Contraceptives

(7) Electrical energy

(8) Fishmeal, poultry feed and processed animalfeed

(9) Firewood and charcoal

(11) Goods covered by Schedule ‘D’ appended tothe Goa Value Added Tax Act, 2005 (Goa Act9 of 2005).”


Clause 2 of the Bill seeks to substitute thewords “Goa Sales Tax Act, 1964 (Act 4 of 1964)with the words “Goa Value Added Tax Act,2005 (Act 9 of 2005), since the Goa Sales TaxAct, 1964 is repealed with the implementationof the Goa Value Added Tax Act. Further,clause 2 also seeks to substitute sub-clause (h)of section 2 so as to use the term “AdditionalCommissioner” instead of “Deputy Commi-ssioner” in the Act. Also, Clause 2 seeks toinsert clause (ra) in part (A) of section 2 so asto define the term ‘transporter’ for thepurposes of the Act.

Clause 3 of the Bill seeks to substitute sub--section (1) of section 3 so as to enable thesubstitution of SCHEDULE I.

Clause 4 of the Bill seeks to insert section3C so as to levy entry tax on goods purchasedonline and brought and delivered into the localarea by courier services or agents or interstatestage carriages. Clause 4 of the Bill also seeksto insert section 3D so as to enable theGovernment to amend any entry of anySchedule as and when required.

Amendments at clauses (5), (7) and (8) areas a consequence of amendments sought atclause 2.

Clause 6 of the Bill seeks to insert a newsection 8A so as to provide for registration,assessment, levy of penalty, etc., in case oftransporters of goods.

Clause 9 of the Bill seeks to substituteSCHEDULE I appended to the Act so as to

(1) (2) (3) (1) (2) (3)


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disclose the goods on which entry tax isleviable alongwith the rate of tax thereof.Substitution of SCHEDULE II is consequentialin nature.


No financial implications are involved in thisBill.

Memorandum Regarding Delegated Legislation

Clause 4 of the Bill empowers theGovernment to amend any entry in theSCHEDULE by issue of Notification.


Assembly Hall, Shri MANOHAR PARRIKAR

Porvorim, Goa. Hon. Chief Minister/

27th April, 2013. /Finance Minister




Governor’s Recommendation under Article 207of the Constitution of India

In pursuance of Article 207 of theConstitution of India, I, Bharat Vir Wanchoo,the Governor of Goa hereby recommend to theLegislative Assembly of Goa, the introductionand consideration of the Goa Tax on Entry ofGoods (Amendment) Bill, 2013.


27th April, 2013. Hon. Governor of Goa

________

ANNEXURE

Bill No. 20 of 2013.......................................................................................................

Extract of the Goa Tax on Entry of Goods Act,200 (Act 14 of 2000)

.........................................................................................................

2. Definitions.— (A) In this Act, unless the contextotherwise requires,—

(a) “agricultural produce or horticulturalproduce” shall not include tea, coffee, rubber,cashew, cardamom, pepper and cotton; and suchproduce as has been subjected to any physical,

chemical or other process for being made fit forconsumption, save mere cleaning grading, sortingor drying;

(b) “assessee” means a person who is liable topay tax;

(c) “assessing authority” means any officerempowered to make an assessment under the GoaSales Tax Act, 1964 (Act 4 of 1964);

(d) “Assistant Commissioner” means a personappointed by that designation by theGovernment under the Goa Sales Tax Act, 1964(Act 4 of 1964);

(e) “business” includes any trade, commerceor manufacture or any adventure or concern inthe nature of trade, commerce or manufacture,whether or not such trade, commerce,manufacture, adventure or concern is carried onwith a motive to make gain or profit and whetheror not any profit accrues from such trade,commerce, manufacture, adventure or concernand any transaction in connection with orincidental or ancillary to such trade, commerce,manufacture, adventure or concern;

(f) “Commissioner” means the personappointed to be the Commissioner of Sales Tax inthe State and includes an AdditionalCommissioner;

(g) “dealer” means any person who in thecourse of business, whether on his own accountor on account of a principal or any other person,brings or causes to be brought into a local areaany goods or takes delivery or is entitled to takedelivery of goods on its entry into a local area andincludes an occasional dealer, a casual trader, anon-resident dealer;

Explanation I:— An industrial, commercial ortrading undertaking of the Government of Goa,the Central Government or any other StateGovernment, a local authority, company, a Hinduundivided family, a firm, a society, a club or anassociation which carries on such business shallbe deemed to be a dealer for the purposes of thisAct.

Explanation II:— A society (including a co--operative society), club or firm or an associationwhich, whether or not in the course of business,buys, sells, supplies or distributes goods from orto its members for cash or for deferred payment orfor commission, remuneration or other valuableconsideration, shall be deemed to be a dealer forthe purpose of this Act.



237

Explanation III:— The Central Government or aState Government other than the Government ofGoa which, whether or not, in the course ofbusiness, buys, sells, supplies or distributes goods,directly or otherwise, for cash or deferred paymentor for commission, remuneration or other valuableconsideration shall be deemed to be a dealer forthe purpose of this Act.

Explanation IV:— When a consignee does nottake delivery of goods upon its entry into a localarea, and such goods are sold under the provisionsof any law, the buyer who takes delivery of suchgoods upon the goods being sold shall be deemedto be the dealer thereof.

Explanation V:— A person undertaking theexecution of works contract involving the use orconsumption of goods entering into a local areashall be deemed to be the dealer thereof.

Explanation VI:— Any person who brings orcauses to be brought any goods into a local area,but resides outside the State of Goa (hereinafterreferred to as “a non-resident dealer”) includinghis agent or manager shall be deemed to be thedealer thereof.

Exception:— An agriculturist who bringsexclusively agricultural produce grown on landcultivated by him personally shall not be deemedto be a dealer within the meaning of this clause.

(h) “Deputy Commissioner” means the personappointed by that designation by the Governmentunder the Goa Sales Tax Act, 1964 (Act 4 of 1964);

(i) “facility/infrastructure” includes roads//bridges/any river transport facilities like jetty, etc.,industrial estates, any other facilities having itsimpact on movement of goods or processing;

(j) “goods” means all kinds of movable property(other than newspapers, actionable claims, stocks,and shares and securities) and includes livestock;

(k) “goods vehicle” means any kind of vehicleused for carriage of goods, either solely or inaddition to passengers (other than aeroplanes andrail coaches) and includes push cart, animal drawncart, tractor-trailer and the like;

(l) “Government” means the Government ofGoa;

(m) “local area” means the area within thelimits of a Council constituted under the GoaMunicipalities Act, 1968 (Act 7 of 1969), or aPanchayat or Zilla Panchayat established under

the Goa Panchayat Raj Act, 1993 (Act 14 of 1994),a cantonment board, any specified area notifiedby the Government and any other local authorityby whatever nomenclature called, constituted orcontinued under any law for the time being inforce;

(n) “occasional dealer” means any person who,in the course of occasional transactions ofbusiness nature, whether on his own account oron account of a principal or any other person,brings or causes to be brought into a local areaany goods or takes delivery or is entitled to takedelivery of goods on its entry into a local area;

(o) “place of business” means any place wherea dealer is doing business and includes:-

1. any warehouse, godown, or other placewhere the dealer stores or processes his goods;

2. any place where the dealer produces ormanufactures goods;

3. any place where the dealer keeps hisbooks of accounts;

4. any place where the dealer carries onbusiness through an agent (by whatever namecalled), the place of business of such agent;

(p) “registered dealer” means a dealerregistered under this Act;

(q) “Schedule” means a Schedule appended tothis Act;

(r) “tax” means tax leviable under this Act;

(s) “Tribunal” means the Tribunal constitutedunder the Goa Administrative Tribunal Act, 1965(Act 6 of 1965);

(t) “value of goods” shall mean the purchasevalue of such goods, that is to say, the purchaseprice at which a dealer has purchased the goodsor if such goods have not been purchased by him,the prevailing market price of such goods in thelocal area;

(u) “works contract” means any agreement forcarrying out for cash, deferred payment or othervaluable consideration, the construction, fittingout, improvement or repair of any building, road,bridge or any other immovable property, ormanufacture, processing, fabrication, erection,installation, fitting out, improvement,modification, repair, conversion or, commissioningof any movable property;

(v) “Year” means the year commencing on thefirst day of April.


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(B) Words and expressions used in this Act, butnot defined, shall have the meaning as assigned tothem in the Goa Sales Tax Act, 1964 (Act No. 4 of1964).

3. Levy of tax.— (1) There shall be levied andcollected a tax on entry of any goods specified inSCHEDULE I hereto, into a local area upon use of anyfacilities/infrastructure or any other amenitiesbelonging to or provided by the State forconsumption, use or sale therein, at such rates notexceeding the rate as provided for such goods underthe Goa Sales Tax Act, 1964 (Act 4 of 1964) as may bespecified retrospectively or prospectively by theGovernment by notification, and different dates anddifferent rates may be specified in respect of differentgoods or different classes of goods or different localareas.

(2) The tax levied under sub-section (1) shall bepaid by every registered dealer or a dealer liable toget himself registered under this Act who brings orcauses to be brought into a local area the goods,using any facilities/infrastructure or any otheramenities belonging to or provided by the Statewhether on his own account or on account of hisprincipal or any other person or who takes deliveryor is entitled to take delivery of such goods on itsentry into a local area.

Explanation:— Where the goods are takendelivery of on its entry into a local area or broughtinto a local area by a person other than a dealer, thedealer who takes delivery of the goods from suchperson shall be deemed to have brought or caused tohave brought the goods into the local area.

(3) Notwithstanding anything contained in sub-

-section (1) or sub-section (2), no tax shall be levied

on and collected from a dealer who brings or causes

to be brought into a local area any goods,—

1. in respect of which tax has been paid or has

become payable in any other local area under sub-

-section (1), or

2. in respect of which tax has been paid or has

become payable under the Goa Sales Tax Act, 1964

(Act 4 of 1964), and under the Central Sales Tax

Act, 1956 (Central Act 74 of 1956).

Explanation:— For the purposes of this section,

tax paid or become payable should be on goods in

the same form in which they are brought or caused

to be brought into the local area and in case of tax

under the Central Sales Tax Act, 1956, that whichis paid or become payable in the State of Goa.

(4) No tax shall be levied under this Act on anygoods specified in SCHEDULE II hereto on its entryinto a local area for consumption, use or sale therein.

(5) No tax shall be levied on a defence unit orestablishment which causes entry of any goods liableto tax under this Act, into a local area for use byit in the manufacture, repair or research anddevelopment of defence and defence related goodsonly if it is brought in directly by the establishmentitself.

(6) Every manufacturer who brings or causes to bebrought any goods into a local area for consumptionor use therein, the aggregate value of which is lessthan one lakh rupees in a year and any other dealerwho brings or causes to be brought any goods into alocal area for consumption, use or sale therein, theaggregate value of which is less than two lakh rupeesin a year, shall not be liable to pay tax for that year:

Provided that every non-residential dealerincluding his agent or manager, or every occasionaldealer shall be liable to pay the tax each year at therates specified irrespective of the aggregate value ofthe goods brought or caused to be brought into thelocal area during the year.

(7) The tax shall be assessed, levied and collectedin such manner and in such instalments, if any, asmay be prescribed.

(8) Subject to such rules as may be made theassessing authority may assess a dealer for any year,as if, the aggregate value of the goods brought orcaused to be brought into a local area in such yearhad been received as in the previous year.

(9) The tax shall be in addition to the tax leviedand collected as octroi by a Municipal Council, ZillaPanchayat or Village Panchayat or any other localauthority, as the case may be, within its local areas.

8. Registration of dealers.— (1) Every dealer,—

(a) who buys or receives goods liable to taxunder this Act and who is doing business in a localarea and is registered or is liable for registrationunder section 11 of the Goa Sales Tax Act, 1964(Act 4 of 1964), or

(b) who brings or causes to be brought suchgoods into a local area or takes delivery or is



239

entitled to take delivery of such goods, theaggregate value of which is not less than two lakhsrupees in a year, shall get himself registered underthis Act in such manner, on payment of such feeand within such period as may be prescribed. Theregistration shall be renewed from year to year onpayment of the prescribed fee until it is cancelled:

Provided that every dealer who is amanufacturer who brings or causes to be broughtsuch goods into a local area for consumption oruse therein, shall get himself registered under thisAct, if the aggregate value of such goods broughtinto a local area is not less than one lakh rupees ina year.

(2) Notwithstanding anything contained in sub--section (1),—

(i) every dealer undertaking execution of workscontract involving the use or consumption ofgoods entering into a local area;

(ii) every occasional dealer;

(iii) every manager or agent of a non-residentdealer; other than a dealer dealing exclusively inthe goods specified in the Schedule II, shall gethimself registered irrespective of the value of suchgoods.

(3) No dealer who is already registered under theGoa Sales Tax Act, 1964 (Act 4 of 1964), shall berequired to pay registration or renewal fee under thisAct.

(4) Nothing contained in this section shall applyto any State Government or the Central Government.

29. Appeal to the Tribunal.— (1) Any officerempowered by the Government in this behalf or anyother person objecting to an order passed by theappellate authority under section 28 or an orderpassed by a revisional authority under sub-section(3) of section 30 may appeal to the Tribunal within aperiod of sixty days from the date on which the orderwas communicated to him.

(2) The Tribunal may admit an appeal preferredafter the period of sixty days referred to in sub-section(1) but within a further period of one hundred andeighty days if it is satisfied that the appellant hadsufficient cause for not preferring the appeal withinthat period.

(3) The officer authorized under sub-section (1) orthe person against whom an appeal has been

preferred, as the case may be, on receipt of notice

that an appeal against the order of the Deputy

Commissioner or Assistant Commissioner has been

preferred under sub-section (1) by the other party,

may, notwithstanding that he has not appealed

against such order or any part thereof, file at any

time before the appeal is finally heard, a

memorandum of cross-objections, verified in the

prescribed manner, against any part of the order of

the Deputy Commissioner or the Assistant

Commissioner, as the case may be, and such

memorandum shall be disposed of by the Tribunal as

if it were an appeal presented within the time

specified in sub-section (1).

(4) The appeal or the memorandum of cross-

-objections shall be in the prescribed form, shall be

verified in the prescribed manner, and in the case of

an appeal preferred by any person other than an

officer empowered by the Government under sub-

-section (1) shall be accompanied by a fee equal to

two per cent of the amount of assessment objected

to, provided that the sum payable in no case be less

than two hundred rupees or more than one thousand

rupees.

(5) Notwithstanding that an appeal has beenpreferred under sub-section (1), the payment of taxor penalty or any other amount, payable inaccordance with any order passed by the DeputyCommissioner or the Assistant Commissioner undersection 28 shall not, pending disposal of the appeal,be stayed by the Tribunal.

(6) The Tribunal shall, after giving both parties tothe appeal a reasonable opportunity of being heard,

pass such orders thereon as it thinks fit:

Provided that if the appeal involves a question of

law on which the Tribunal has previously given its

decision in another appeal and either a revision

petition in the High Court against such decision or

an appeal in the Supreme Court against the order of

the High Court thereon is pending, the Tribunal may

defer the hearing of the appeal before it till such

revision petition in the High Court or the appeal in

the Supreme Court is disposed of:

Provided further that if as a result of the appeal

any change becomes necessary in the assessment

which is the subject matter of the appeal, the Tribunalmay authorise the assessing authority to amend theassessment, and the assessing authority shall amend


240

the assessment, accordingly and thereupon, any

amount over paid by the assessee shall be refunded

to him without interest, or any additional amount of

tax due from him shall be collected in accordance

with the provisions of the Act, as the case may be.

(7) Notwithstanding that an appeal has been

preferred under sub-section (1), tax shall be paid in

accordance with the assessment made in the case:

Provided that the Tribunal may, except in case of

an appeal against an order passed by the Deputy

Commissioner or Assistant Commissioner under

section 28 in its discretion, give such directions as it

thinks fit, in regard to the payment of tax, if the

appellant furnishes sufficient security to its

satisfaction in such form and manner as may be

prescribed.

(8) (a) The Tribunal may, on the application, either

of the appellant or of the respondent, review any order

passed by it under sub-section (5) on the basis of facts

which were not before it when it passed the order:

Provided that no such application shall bepreferred more than once in respect of the same order.

(b) The application for review shall be preferred inthe prescribed manner within six months from thedate on which the order to which application relateswas communicated to the applicant; and where theapplication is preferred by any person other than anofficer empowered by the Government under sub--section (1), it shall be accompanied by a fee equal tothat which had been paid in respect of the appeal:

Provided that if the application for review ispreferred within ninety days from the date on whichthe order to which application relates iscommunicated to the applicant the application shallbe accompanied by half the fee which had been paidin respect of the appeal.

(9) With a view to rectifying any mistake apparentfrom the record, the Tribunal may, at any time, withinfive years from the date of any order passed by it undersub-section (5) or sub-section (7), amend such order:

Provided that no order under this sub-section shallbe made without giving both parties affected by theorder a reasonable opportunity of being heard.

(10) Except as provided in the rules made underthis Act, the Tribunal shall not have power to awardcosts to either of the parties to the appeal or review.

(11) Every order passed by the Tribunal under sub--section (5) or sub-section (7) or sub-section (8) shallbe communicated to the appellant, the respondent,the authority on whose order the appeal waspreferred and the Assistant Commissioner concernedif he is not such authority, and the Commissioner.

(12) Every order passed by the Tribunal under sub--section (5) shall, subject to the provisions of sub--section (6), sub-section (7) and section 31, be final.

37. Recognition of excise/sales tax checkposts orbarriers for the purposes of the Act.— (1) With a viewto prevent or check evasion of tax under this Act,checkposts or barriers or both, as the case may be,established or erected under the provisions of theGoa Sales Tax Act, 1964 (Act 4 of 1964) or the GoaExcise Duty Act, 1964 (Act 5 of 1964) shall berecognized for the purposes of this Act.

(2) The owner or person-in-charge of a goodsvehicle carrying any of the goods shall carry withhim the documents prescribed for the purpose ofsection 33 of the Goa Sales Tax Act, 1964 (Act 4 of1964) and produce and give a copy of the same in themanner and to the officer prescribed in the saidsection.

(3) Where the owner or person in-charge of thegoods vehicle carrying any goods is not required tocarry the documents prescribed for the purpose ofthe Goa Sales Tax Act, 1964, he shall give a declarationin the prescribed form to the officer prescribed inthe said section.

(4) The officer referred to in sub-section (3) ofsection 33B of Goa Sales Tax Act, 1964 may, in casesof the type and in the circumstances mentioned inthe said sub-section levy penalty not exceedingdouble the amount of tax leviable under this Act inrespect of the goods under transport.

(5) Where goods are delivered to a carrier or other

bailee for transmission, the movement of the goods

shall be deemed to commence at the time of such

delivery and terminate at the time when delivery is

taken from such carrier or bailee. Where before

delivery is taken from him, a carrier or bailee to whom

goods are delivered for transmission, keeps the said

goods in any office, shop, godown, vessel, receptacle,

vehicle or any other place of business or any building

or place, any officer empowered to exercise the

powers under this section shall have power to enter

into and search, such office, shop, godown, vessel,

receptacle, vehicle or other place of business or



241

building or place and to examine the goods andinspect all records relating to such goods. The carrieror bailee or the person-in-charge of the goods andrecords shall give all facilities for such examinationor inspection and shall, if so required, produce thebill of sale or delivery note or other documentsreferred to in sub-section (2) and give a declarationcontaining such particulars as may be prescribedregarding the goods and give his name and addressand the name and address of the carrier or the baileeand the consignee.

(6) If any officer empowered to enter into andsearch any office, shop, godown, vessel, receptacle,vehicle or any other place of business or any buildingor place where a carrier or bailee keeps the goodsdelivered to him for transmission, has reason tosuspect that such carrier or bailee has colluded withthe owner of the goods in evading payment of anytax, he may, for reasons to be recorded in writing,seize accounts, registers, records or other documentsof the bailee or carrier as he may consider necessaryand shall give a receipt for the same. The accounts,registers, records and other documents seized shallbe retained by such officer only for so long as may benecessary for their examination and for any inquiryor proceeding under this Act:

Provided that all searches and seizures under sub--section (5) or (6) shall, so far as may be, made inaccordance with the provisions of the Code ofCriminal Procedure, 1973 (Central Act 2 of 1974):

Provided further that accounts, registers, recordsand other documents so seized shall not be retainedby such officer for a period exceeding one hundredeighty days from the date of seizure, unless thereasons for retaining the same beyond the said periodare recorded by him in writing and the approval ofthe next higher authority is obtained and suchapproval in any case shall not be for more than sixtydays at a time.

(7) Where the officer-in-charge of the checkpostor barrier, or the officer empowered as aforesaid oninterception of the goods vehicle or inspection of anygodown, is of the opinion that further verification isnecessary with respect to either accuracy of theparticulars furnished in the documents accom-panying the goods under transport or in transit, or asto the sufficiency and the cause adduced in respectof any contravention of sub-section (2), he may verifythe particulars himself or if it is necessary cause it tobe verified by referring the matter to any other officerand if such verification is not likely to be completedwithin a reasonable time, he may direct in writingthe carrier or the person-in-charge of the goods

vehicle or the godown not to deliver the goods untilpermitted to do so by him or such other officer towhom the matter is referred for verification and allowthe intercepted vehicle, if any, to pass through.

(8) The verification under sub-section (7) shall becompleted within a period of fifteen days from thedate of the direction issued under that sub-sectionand where such verification cannot be completedwithin the aforesaid period, the officer who has issuedsuch direction, or, as the case may be, the officer towhom the matter is referred for verification shallobtain the permission in writing of the next higherauthority to extend such period for completion of theverification, so however, such extension shall not bepermitted for the period exceeding fifteen days at atime.

(9) Where such officer or other officer to whom thematter is referred, upon such verification is of theopinion that there is a non-compliance with sub--section (2), punishable under sub-section (4), he may,proceed against such goods in the custody of thecarrier, or the person-in-charge of vehicle or thegodown in accordance with sub-section (4) of thissection.

(10) Where the officer-in-charge of the checkpostor any empowered officer has issued a notice forcontravention of any of the provisions of this section,further proceedings in pursuance to such notice may,subject to such conditions and in such manner asmay be prescribed, be continued by any other officerempowered by the Commissioner in this behalf, fromthe stage at which it is pending.

_________

LA/LEGN/2013/373


________

The Goa Land (Prohibition on Construction)(Amendment) Bill, 2013

(Bill No. 21 of 2013)

A

BILL

further to amend the Goa Land (Prohibitionon Construction) Act, 1995 (Goa Act No. 20of 1995).


242

BE it enacted by the Legislative Assemblyof Goa in the Sixty-fourth Year of the Republicof India, as follows:—

1. Short title and commencement.— (1) ThisAct may be called the Goa Land (Prohibitionon Construction) (Amendment) Act, 2013.

(2) It shall come into force at once.

2. Amendment of section 4.— In section 4of the Goa Land (Prohibition on Construction)Act, 1995 (Goa Act No. 20 of 1995) (hereinafterreferred to as the “principal Act”), in theExplanation, after clause (2), the followingclause shall be inserted, namely:—

“(3) The land belonging to theGovernment includes land leased by orbelonging to corporation, autonomousbody and institutions belonging to and/orcontrolled by the Government.”.


(i) in sub-section (1), for the expression“three months or with fine which may extendto Rs. 2000/- or with both.”, the expression“three years or with fine which may extendto Rs. 50,000/- or with both.” shall besubstituted;

(ii) after sub-section (2), the followingsub-sections shall be inserted, namely:—

“(3) If any authority as mentioned in sub--section (1) of section 6, after receiving theinformation of any contravention of theprovisions of this Act, without sufficientcause fails or neglects to take any action asprovided in this Act within such period asmay be specified by the Government bynotification in the Official Gazette, the officerin charge of such authority shall be liableto a fine of Rs. 50/- per day of delay in takingsuch action, subject to a maximum ofRs. 5000/-, upon conviction by the JudicialMagistrate First Class, after a complaint inthat regard is filed by the Government.

Explanation:— (1) “Complaint” asmentioned in this sub-section shall be filed

by the concerned administrative Secretaryof the Government or by such officer as maybe authorised by the Government in thisbehalf:

Provided that nothing in this sub-sectionshall prevent the concerned disciplinaryauthority from initiating disciplinaryproceedings against such officer for suchfailure or neglect.

(4) Notwithstanding anything containedin sub-section (3), it shall be mandatory forthe authority mentioned in sub-section (1)of section 6 to take action as provided in thisAct.”.


(i) for sub-section (1), the followingsub-section shall be substituted, namely:—

“(1) The local authority of the area or suchauthority as specified by the Governmentin this behalf, may remove or cause to beremoved any construction done incontravention of section 4 on the basis ofentries in Form I & XIV or the records asmaintained under rules 3 and 16 of the Goa,Daman and Diu Land Revenue (Records ofRights and Register of Cultivators) Rules,1969, that the land belongs to theGovernment, a local authority and/or aComunidade, as the case may be:

Provided that, where the Government, alocal authority and/or a Comunidade is/areco-occupant/s of the land as per saidrecords, the proceedings under this sectionshall be initiated only after partitioning theland and recording the same in favour ofthe Government, a local authority and/or aComunidade, as the case may be.”;

(ii) after sub-section (2), the followingsub-section shall be inserted, namely:—

“(3) if any construction material is founddumped, piled or kept in the land belongingto the Government, a local authority or aComunidade except under the authority ofwritten permission granted by the



243

concerned authority, the same shall beattached by the authority mentioned insub-section (1) in such manner as may bespecified by the Government by anotification in the Official Gazette, withoutany notice.”.

5. Insertion of new sections.— After section7 of the principal Act, following new sectionsshall be inserted, namely:—

“8. Protection of action taken in goodfaith.— No suit, prosecution or other legalproceeding shall lie against any person foranything which is done or intended to bedone in good faith under this Act.

9. Bar of suits and prosecution.— No suit,prosecution or other proceedings shall lieagainst the Government, local authority orCommunidade or any officer of theGovernment, local authority or Communi-dade or against any other personauthorised by the Government under thisAct, for any act done or purporting to bedone under this Act, without the previoussanction of the Government.”.


The Bill seeks to amend section 4 of the GoaLand (Prohibition on Construction) Act, 1995,(Goa Act 20 of 1995) (hereinafter referred toas “said Act”) so as to bring within the ambitof the said Act, the land leased by orbelonging to the Corporation, autonomousbody or an institution belonging to and/orcontrolled by the Government.

The Bill further seeks to amend section 5 ofthe said Act, so as to enhance the fine asspecified therein, and also to specify fine forfailure to take action by any authority undersection 6 of the said Act.

The Bill also seeks to amend section 6 ofthe said Act so as to make provisions forremoving any unauthorized construction onthe basis of entries in Form I & XIV, also providefor action to be initiated only upon partition ofthe land and changing records accordinglyand lastly attaching any construction materialin such lands without issuing any notice inthat regard.

The Bill also seeks to insert new sectionsviz. section 8 for protection of action taken ingood faith and section 9 for bar on suits andprosecution.

The Bill seeks to achieve the above objects.


No Financial Implications are involved inthis Bill. However, it would generate additionalrevenue. The Finance Department hasconcurred the proposal vide EO No. 4157/Fdated 29-04-2013.


Clause 3 of the Bill empowers theGovernment to specify the period withinwhich unauthorized construction is to beremoved.

Clause 4 of the Bill empowers theGovernment to prescribe the manner ofattaching the construction material dumpedin the land belonging to the Government.


Porvorim-Goa. FRANCISCO D’SOUZA

30th April, 2013. Minister for Revenue

Assembly Hall, N.B. SUBHEDAR



_______

ANNEXURE...................................................................................................

Extract of sections 4, 5 and 6 of the Goa Land(Prohibition on Construction) Act, 1995

(Goa Act 20 of 1995).....................................................................................................

4. Restriction on construction on certain lands. —No person shall on and from the date ofcommencement of this Act, undertake any work ofconstruction of any structure, building, hut or otherstructure or any part thereof on any land belongingto the Government, a local authority or aCommunidade except under the authority of writtenpermission granted by the concerned authority.

Explanation:— (1) ‘Communidade’ means theCommunidade established under the Diploma


244

Legislative No. 2070 dated 15-4-1961.

(2) Any construction intended for temporary useof not more than fifteen days in connection with anyfestivities or religious activities shall not be deemedto be a construction for the purpose of this section.

5. Penalty.— (1) Notwithstanding anything to thecontrary contained in any other law for the timebeing in force, whoever contravenes the provisionsof section 4 shall, on conviction, be punished withimprisonment which may extend to three months orwith fine which may extend to Rs. 2000/- or withboth.

(2) An offence under this section shall becognizable.

6. The local authority may remove anyunauthorised temporary buildings work.— (1) Thelocal authority of the area or such authority asspecified by the Government in this behalf, mayremove or cause to be removed any constructiondone in contravention of section 4.

(2) All reasonable expenditure incurred by thelocal authority or such authority as duly authorisedby the Government under sub-section (1), shall berecoverable as arrears of land revenue under the lawfor the time being in force.


Porvorim-Goa, Secretary to the Legislative


________

LA/LEGN/2013/374


________

The Goa (Right of Citizens to Time-BoundDelivery of Public Services) Bill, 2013

(Bill No. 22 of 2013)

A

BILL

to provide for delivery of public services tothe people of the State of Goa within the

stipulated time limit, including liabilitiesof Government servants in case of default,administrative efficiency and for thematters connected therewith andincidental thereto.

Be it enacted by the Legislative Assemblyof Goa in the Sixty-fourth Year of the Republicof India as follows:—

(1) Short title, extent and commence-ment.— (1) This Act may be called The Goa(Right of Citizens to Time-bound Delivery ofPublic Services) Act, 2013.

(2) It extends to the whole of the State ofGoa.

(3) It shall come into force on such date asthe Government may, by a notification in theOfficial Gazette, appoint and different datesmay be appointed for different provisions ofthe Act.

2. Definition.— In this Act, unless thecontext otherwise requires,—

(a) “Administration” means and includesthe administration of the Government,every person, every authority, every bodyby whatever name called;

(b) “Appellate Authority” means theconcerned administrative secretary orsuch person or authority, as may bespecified by the Government by anotification,

(c) “Authority” means and includes anydepartment, public authority, body,institution, legal authority, established,constituted, formed, appointed or instituted(i) by or under the Constitution of India inthe State of Goa; or (ii) by any other lawmade by the State Legislature; or (iii) by aGovernment Notification issued or an orderpassed or otherwise set up by theGovernment and includes any body owned,controlled or substantially financed or anynon-Governmental organisation which hasreceived Government grant to the tune ofRs. 5 lakhs or more; or (iv) Institutionsincluding colleges, schools receiving anygrant or aid from the Government orrecognised or permitted by the State



245

Government, and includes Municipality,Municipal Corporation, Panchayat,Planning and Development Authority,Industrial Township, Zilla Panchayat, ZillaParishad, Gram/Village Panchayat or localself-governing bodies, statutory or non--statutory, by whatever name called,required to render any services of publicutility in the State or to control, manage orregulate public services within a specifiedlocal area;

(d) “designated officer” means an officerdesignated under sub-section (2) of section4;

(e) “eligible person” means a citizen ofIndia residing in the State;

(f) “Government” means the Govern-ment of Goa;

(g) “Notification” means a notificationpublished in the Official Gazette of theGovernment of Goa and the expression“notified” shall be considered accordingly;

(h) “Official Gazette” means the OfficialGazette of the Government;

(i) “prescribed” means prescribed byrules made under this Act;

(j) “public service” means any servicenotified under section 4;

(k) “Rules of Business” means the Rulesof Business of the Government of Goa, 1991made by the Governor of Goa under Article166 of the Constitution of India;

(l) “Schedule” means the Schedule tothis Act;

(m) “specified time limit” means the timelimit within which the designated officer isrequired to provide service as specifiedunder sub-section (1) of section 4.

3. Right to public services.— (1) Subject tothe provisions of this Act, every eligibleperson residing in the State of Goa shall havea right to public services.

(2) The right referred to in sub-section (1)shall include the right to—

a) have access to the public service;

b) receive the public service within aspecified time limit;

c) receive the public service in atransparent manner;

d) demand performance of duties andfunctions by the designated officer inaccordance with the provisions of this Act;

e) hold the concerned designated officeraccountable for any service deficiency inthe public service; and

f) claim compensation from theconcerned designated officer for his failureto provide, or delay in providing, publicservice provided.

4. Notification of public services and timelimit.— (1) The Government may, by anotification, from time-to-time, specify anyservice to be a public service for the purposeof this Act and also specify by a notification,the time limit within which such servicesshall be provided by the designated officer tothe eligible persons.

(2) For providing public services specifiedunder sub-section (1), the Government may,by notification designate different officers fordifferent public services, who shall beresponsible for providing each of such serviceto the eligible persons.

5. Providing of public service within thespecified time limit.— (1) It shall bemandatory on the part of the designatedofficer to provide public services to theeligible persons within the time limit asspecified in the notification issued under sub--section (1) of section 4;

(2) The specified time limit shall start fromthe date when an application is submittedby the eligible person to the designatedofficer or to a person subordinate to him,authorised to receive the application forproviding the public service;

(3) All applications received by thedesignated officer or the authorized person,shall be duly acknowledged by putting an


246

inward stamp specifying the inward number,date and time of receipt of such application,on the duplicate copy of such application;

(4) On receipt of an application under sub--section (3), the designated officer shall withinthe specified time limit, either provide thepublic service or reject the application:

Provided that in case of rejection of theapplication, the designated officer shallrecord the reasons therefor and intimate thesame to the applicant.

6. Appeal.— (1) Any person, whoseapplication has been rejected under sub-section (4) of section 5, or who does notreceive public service within the specifiedtime limit, or where the public servicereceived by him is deficient in any manner,may prefer an appeal to the AppellateAuthority, within a period of thirty days fromthe date of such rejection or expiry of thespecified time limit or receipt of deficientservice, as the case may be:

Provided that the Appellate Authority mayentertain, hear and dispose off an appeal afterthe expiry of the period of thirty days, if it issatisfied that the appellant was prevented bysufficient cause from filing the appeal in time.

(2) The Appellate Authority shall disposeoff the appeal preferred under sub-section (1)within a period of forty-five days from thedate of presentation of the appeal;

(3) The Appellate Authority may direct thedesignated officer to provide the publicservice within such time as it may specifybut not more than the time specified in thenotification or to remove the deficiency inpublic service provided to the appellant or topass such other order, including rejection ofthe appeal, as it may deem fit:

Provided that before passing any orderunder sub-section (3), the Appellate Authorityshall provide an opportunity of being heardto the appellant as well as to the designatedofficer;

7. Powers of Appellate Authority.— TheAppellate Authority shall, whilst deciding an

appeal under section 6 have the same powersas are vested in the Civil Court whilst tryinga Suit under the Code of Civil Procedure 1908(Central Act of 1908), in respect of thefollowing matters, viz.,—

(a) requiring the production andinspection of documents;

(b) issuing summons for a hearing to thedesignated officer and the appellant;

(c) requisitioning any public records orcopies thereof from any government office;

(d) any other matter which may beprescribed;

(e) levy of fine/compensation of anamount not exceeding rupees fivethousand upon the concerned designatedofficial; and

(f) direct the designated officer to paycompensation not exceeding rupees threethousand five hundred to the eligibleperson.

8. Display of public services.— The detailsof the designated officers, public services andthe specified time limit thereof shall bedisplayed locally on the notice-board in everyauthority and notified in the Official Gazetteand Citizens Charter, and also on the websiteof the concerned authority for the informationof the general public.

9. Monitoring the status of the applica-tion.— (1) Every eligible person who hasapplied for any public service shall be entitledto obtain and monitor the status of hisapplication online on the basis of theacknowledgement given to him under sub--section (3) of the section 5 in accordancewith such procedure as may be prescribed;

(2) Every Authority which is required,under this Act to provide the public services,shall maintain the status of all the applicationsreceived by it’s designated officer/s and itshall be also duty bound to update the statusof the same as per the prescribed procedure.

10. e-Governance of services throughmutual understanding.— The Government



247

shall endeavour and encourage all theAuthorities required under this Act, toprovide the public services, to enter bymutual understanding, to deliver to theeligible persons, the public services withinthe specified time limit, as a part of e-Governance.

11. Penalty for non-compliance of orders.—(1) If the designated officer does not complywith the orders or direction given to himunder sub-section (3) of section 6, the personaggrieved may file an application before theAppellate Authority and upon receipt of suchapplication, the Appellate Authority shall bynotice, call upon the designated officer toshow cause, within thirty days of the receiptof such notice, for failure to comply with suchorder or direction.

(2) If, after having considered the cause,if any, shown by the designated officer, theAppellate Authority is of the opinion that thedesignated officer has not complied with theorders or directions or if no cause is shownwithin the time specified in the notice undersub-section (1), the Appellate Authority may,impose a fine on such designated Officerwhich shall not be less than rupees onethousand but which may not extend to rupeesfive thousand.

12. Penalty for not providing publicservice.— Where the Appellate Authority isof the opinion that the designated officer hasfailed to provide the public service to theeligible person or has caused delay inproviding the public service or has providedthe public service which is deficient in anymanner, it may impose a fine on suchdesignated officer—

(i) of rupees fifty for each day or rupeestwo thousand five hundred, whichever isless, in case of failure to provide publicservice;

(ii) of rupees fifty for each day of suchdelay or rupees two thousand five hundred,whichever is less, in case of delay inproviding public service; and

(iii) of rupees five hundred, in case ofdeficiency in public service provided:

Provided that before imposing such fine,the designated officer shall be given areasonable opportunity of being heard.

13. Penalty for not deciding the appealwithin the specified time.— Where theGovernment is of the opinion that theAppellate Authority has failed to decide theappeal within the time limit specified in sub--section (2) of section 6, without any sufficientor reasonable cause, it may impose a fine onthe Appellate Authority, which shall not beless than rupees one thousand but which mayextend to rupees five thousand:

Provided that before imposing such fine,the Appellate Authority shall be given areasonable opportunity of being heard by theGovernment.

14. Compensation.— On imposition of afine under sections 11, 12 or 13, the AppellateAuthority or the Government, as the case maybe, may, by order, direct that a portion ofsuch fine imposed, as deemed fit by it, beawarded to the Appellant, as compensation:

Provided that the amount of suchcompensation awarded shall not exceed sixtypercent of the amount of fine imposed.

15. Disciplinary Action.— In addition to theimposition of fines under sections 11, 12 or13, the Government, may, if it is satisfied thatthe designated officer or the AppellateAuthority, as the case may be, has failed todischarge the duties assigned to him/herunder this Act without sufficient orreasonable cause, contemplate or commencedisciplinary action against him/her under theService Rules applicable to him/her.

16. Rights available only to eligiblepersons.— The rights conferred under thisAct shall be available only to the eligiblepersons for every matter including the rightto obtain citizen related services in the Statein accordance with the provisions of this Act;and the eligible person shall have a furtherright under this Act to apply for and claimcompensation from, and/or seek impositionof penalty upon and/or seek disciplinaryaction against, the defaulting designatedofficer and/or Appellate Authority:


248

Provided that any compensation awardedand/or fine imposed shall be paid by, andrecovered from, the officer/s/personsresponsible for such lapse and not out of theexchequer of the Government.

ADMINISTRATION

17. Disposal of files.— (1) Every officer andemployee of the Government and theAuthority working in the State Administrationor Authority shall endeavour to dispose offthe business and files put up to him orreceived by him, or forwarded or remitted tohim, preferably on the same day and in anyevent, within a time bound period as specifiedin the Schedule:

Provided that whenever any such officeror employee is out of station or on leave or offduty on account of having availed of anybenefits including leave travel concession, thelink officer concerned or his substitute, shallbe responsible for disposal of such businessas aforesaid:

Provided further that, if the officer oremployee concerned is on official duty outsidethe State and is unable to dispose off the sameon account of such tour or assignment, thetime specified in the Schedule shall begin torun from the date such officer or employeejoins his duties to the said post on returnfrom the tour or assignment.

18. Punishment for non-disposal of officialbusiness.— (1) Whoever contravenesprovisions of section 17 shall, in addition tothe Disciplinary Proceedings which may becommenced by the Government, bepunishable with fine of rupees five hundredper day which may extend to rupees fivethousand, which shall be deducted from thesalary or any amount payable to such person;

(2) The Chief Secretary of the Governmentshall be the Authority for the purpose ofimposing the fine on such officer or employeeof the Government found to have violated thesection 17;

(3) In all other cases including violation byany Statutory Authority, public body,

Government Committee, Government societyor any other legal authority, body, theAuthority to impose the fine shall be theMinister concerned who is in charge of thesubject matter dealt with or assigned to suchauthority or body etc.

(4) In case of any doubts on the questionof Authority under the aforesaid sub-sections,the matter may be placed before the ChiefMinister whose decision thereon includingon the question of imposition of fine shall befinal and binding:

Provided that before imposing any fine onany officer, employee, person, body, Authority,he shall be given a reasonable opportunity ofsubmitting his explanation.

19. Authorities to grant or rejectpermissions within a specified time limit.—(1) Every authority which is empoweredunder any law, order or notification to issueany licence, permit, no objection certificate,approvals, technical approvals, permissions,development permissions, or any kind ofauthorisations, shall be required to deal with,attend to and dispose off applications//requests thereof within a period specified inthe relevant Statutes and where no suchperiod is specified, within a period of twentyone days from the date of receipt of suchapplication/request and not any longer;

(2) Any failure on the part of any authorityto deal with and dispose off the applications//request referred to in sub-section (1) shallbe construed to be a serious default in thedischarge of its duty and a violation of theright of the citizens under this Act; and shallbe punishable in accordance with theprovisions of this Act;

(3) The time limit specified under theprovisions of this Act shall apply to everyAuthority in this State including the AppellateAuthorities and the Administrative side ofJudicial and Quasi Judicial Authority, set upor prescribed under this Act and any otherlaw:

Provided however, such time limit in caseof any Judicial, Quasi Judicial proceedings,shall be three months.



249

20. (1) Every Authority including theMinister and Secretary to the Governmentshall ensure strict compliance with the Rulesof Business.

(2) The Secretary to the Government of theconcerned Department shall be responsiblefor compliance with the Rules of Business byevery Authority.

(3) Violation of the Rules of Business shallbe considered a serious matter and a remissin the discharge of one’s duties by or underthe Constitution of India in terms of this Act.

(4) For the purpose of compliance with theRules of Business, consultation with theFinance Department in case of matterscovered under the Rules of Business requiringthe consultation of the Finance Department,as well as that of the Law Department shall,wherever required, be mandatory. For thepurpose of this Act, the notings of theFinance Department as well as of the LawDepartment, as and when required, shall formpermanent notings and records on the fileconcerned.

21. Administration of Governmentproperty.— (1) Any property, owned orpossessed by the Government or to whichthe Government is entitled to in any way, beit moveable or immovable or of any other kindincluding the right of the Government of anykind whatsoever, over any matter, property,or other things, shall not in any manner berelinquished, compromised, surrendered,vaiwed, withdrawn, sold, transferred, leasedout, encumbered or encroached upon ordamaged, or otherwise dealt with in anymanner whatsoever except in accordancewith law and the rules authorising suchdisposal as well as the Rules of Business.

Explanation:— For the purpose of this sub--section “encroached” means construction ofany type of structure including dwelling unitsor otherwise and includes blocking/squattingdamage including digging withoutpermission from the competent authorities.

(2) Any contravention of sub-section (1)shall constitute a criminal offence punishable

with fine of not less than rupees ten thousandbut which may extend to rupees ten lakhand imprisonment for a term which mayextend to three years.

22. Cognisance and trial of offences.— (1)Any non-compliance with any of theprovisions of this Act, except where a separateoffence and penalty is provided for, shall bepunishable with a fine of rupees tenthousand.

(2) Any offence under the provisions of thisAct or any matter construed as an offenceunder the provisions of this Act shall be triableby the Principal Sessions Judge of eitherdistrict of the State.

(3) All offences under this Act shall becognizable and bailable except offences underSection 22 which shall be cognizable andnon-bailable.

23. Duty of Authority to protect, etc.— (1)Every Authority concerned responsible fordischarging the services such as,—

(a) public transport, private transportincluding by road, water, air;

(b) hospitals, dispensaries;

(c) schools, colleges, universities, boardof education, technical institutions;

(d) municipal markets, shoppingcomplexes, shopping centres including thepublic street;

shall be duty-bound to prevent any kind ofharassment, eve-teasing, etc., and to protectany widow, woman of any age and children,senior citizens and physically challengedpersons;

(2) Failure on the part of any Authority orit’s officers or employees to comply with theprovisions of sub-section (1) shall constitutean offence punishable under the provisionsof this Act.

24. Power of the Government.— TheGovernment shall have the power in mattersof appointment to combine services orappoint a common person or common


250

Authority to perform and discharge multiplefunctions under different Acts or Rules;

25. Reservations.— The Government shallendeavour wherever and whenever possible,to empower women and children for thepurpose of giving equal protection of laws towomen and children, widows as well asphysically challenged persons; including bydirecting reservations and other benefits; forreasons to be recorded in writing, anyreservation to any post or any other benefitunder the Government or any of itsAuthorities, Bodies, excluding the local self-Government.

26. Protection of action taken in goodfaith.— No suit, prosecution or any other legalproceedings shall lie against any person foranything which is done or intended to bedone in good faith, in pursuance of this Actor any rule made thereunder.

27. Act to have over-riding effect.— Theprovisions of this Act shall have effectnotwithstanding anything inconsistenttherewith contained in any other law enactedand enforced by State Legislature, for the timebeing in force or in any instrument havingeffect by virtue of any law enacted andenforced by State Legislature, other than thisAct.

28. Power of the Government to sendapplications to the Appellate Authoritydirectly.—Notwithstanding anything con-tained in this Act, the Government, if itreceives any application alleging non--compliance of the provisions of this Act, mayif it deems fit, send such an applicationdirectly to the Appellate Authority for takingfurther action in the matter, in accordancewith the provisions of this Act.

29. Bar of jurisdiction of Courts.— No Courtshall entertain any suit, application or otherproceeding in respect of any order madeunder this Act and no such order shall becalled in question otherwise than by way ofappeal under this Act.

30. Power to make rules.— (1) TheGovernment may, by notification in the Official

Gazette, make rules to carry out theprovisions of this Act.

(2) Without prejudice to the generality ofsub-section (1), the Government shall havethe power to prescribe forms and fees formaking applications under this Act, includingto frame rules in that behalf.

31. Power to remove difficulties.— (1) If anydifficulty arises in giving effect to theprovisions of this Act, the Government mayby order published in the Official Gazette,make such provisions not inconsistent withthe provisions of this Act, as appear to it tobe necessary or expedient for removal of thedifficulty:

Provided that no such orders shall bemade after the expiry of a period of two yearsfrom the date of the commencement of thisAct.

(2) Every order made under this sectionshall, as soon as may be after it is made, belaid before the State Legislature.

SCHEDULE

(See Section 17)

Sr. No. Authority Time-limit

Not exceedingfifteen (15) days inall to a maximumof three (3) daysper officer.

Not more than four(4) days.

Not more than four(4) days per officer.

Not more thanseven (7) days.

Not more thanthirty (30) days.

Not more thanfifteen (15) days.

1. Dealing Clerk to DeputyDirector in a Department//Corporation/Authority

2. Head of the Department// D i r e c t o r / D i r e c t o rGeneral

3. Under Secretary, Dy.Secretary, Joint Secre-tary, Additional Secretaryand Special Secretary toGovernment

4. Chief Secretary/PrincipalSecretary and Secretaryto Government

5. Chief Minister andM i n i s t e r s / S p e a k e r //Deputy Speaker

6. C h a i r m a n / M e m b e rSecretary/Members of



251

of society i. e. infirm, destitute, special people,Senior Citizens, women and children to publicservices, who may find difficulty to approachconcerned offices on account of their inequityin social heirarchy. Already Citizen’s Chartershave been published by all the GovernmentDepartments giving details of servicesprovided.

With a view to provide legal right to thepeople of the State of Goa to receive publicservices within stipulated time limit, theGovernment considers it necessary to bringin a suitable legislation.

This Bill seeks to achieve the above objects.




Clause 1(3) of the Bill empowers theGovernment to issue notification fixing a datefor bringing into force the provisions of theAct.

Clause 2(3) of the Bill empowers theGovernment to issue notification to specifyany person, or officer or authority as anAppellate Authority.

Clauses 4(1) of the Bill empowers theGovernment to issue notification so as tospecify the public services and the time limitfor providing public service by the designatedofficer.

Clause 4(2) of the Bill empowers theGovernment to issue notification so to specifythe designated officers.

Clause 31 of the Bill empowers theGovernment to frame rules for the purposesof the Act.

These delegations are of normal character.

Porvorim, Goa. MANOHAR PARRIKAR

29th April, 2013. Chief Minister




Goa Public ServiceCommission, Goa StatePollution Control Board,Planning & DevelopmentAuthority, Municipality//Corporation/Panchayat//Zilla Panchayat/ZillaParishad/any Body orCorporate

7. Police Officers in charge ofPolice Stations/StationHouse Officer includingPolice Inspector, Superin-tendent of Police in mattersof section 154 of the Codeof Criminal Procedure, 1973(2 of 1974)

8. Mamlatdar/Deputy Collec-tor/Collector/Director//Chief Officer/Commissionerfor grant of any permissionsunder any Law

9. Department of Educationincluding the Director//Deputy Director/Addi-tional Director of Educa-tional Institutions, ZonalOfficers, under the Goa,Daman and Diu SchoolEducation Act,1984 (15 of1985) and Rules

10. Goa Industrial Develop-ment Corporation, GoaEconomic DevelopmentCorporation for allotmentof Plot/Finance

11. All other Authorities//Officials/Public Servantsunder the State Govern-ment including JudicialOfficers in Administrativematters

Not more thanthree (3) days.

Not more thanseven (7) days.

Not more thanseven(7) days.

Not more thanthirty (30) days.

Not more thaneleven (11) days.

(1) (2) (3)

Statement of Objects and ReasonsIt is the intention of the Government to

provide all essential services to the people ofthe State of Goa in a time-bound manner andto make the Government servantsaccountable to them for delay in providingthe services. Government also wants toensure equitable access to deprieved sections


252

LA/LEGN/2013/382

The following bill which was introduced in the Legislative Assemblyof the State of Goa on 2nd May, 2013 is hereby published for generalinformation in pursuance of Rule-138 of the Rules of Procedure andConduct of Business of the Goa Legislative Assembly.

________

The Goa Appropriation (No. 3) Bill, 2013

(Bill No. 6 of 2013)

A

BILL

to authorise payment and appropriation of certain sums from andout of the Consolidated Fund of the State of Goa for the servicesand purposes of the financial year 2013-14.

Be it enacted by the Legislative Assembly of Goa in the Sixty--fourth Year of the Republic of India, as follows:—

1. Short title.— This Act may be called the Goa Appropriation(No. 3) Act, 2013.

2. Issue of Rs. 10053,23,95,000/- out of the Consolidated Fundof the State of Goa for the financial year 2013-14.— From and outof the Consolidated Fund of the State of Goa, there may be paid andapplied sums not exceeding those specified in column (5) of theSchedule to this Act amounting in the aggregate to the sums of tenthousand fifty three crore twenty three lakh ninety five thousandrupees towards defraying the several charges which will arise forpayment during the financial year 2013-14 in respect of the servicesand purposes specified in column (2) of the said Schedule.

3. Appropriation.— The sums authorised to be paid and appliedfrom and out of the Consolidated Fund of the State of Goa underthis Act, shall be appropriated for the services and purposesexpressed in the Schedule to this Act in relation to the said financialyear.

SCHEDULE(See sections 2 and 3)

(Rs. in lakhs)

Sums not exceeding

Demand Voted by Charged on the TotalNo. Services and purposes Assembly Consolidated Fund

of the State of Goa

(1) (2) (3) (4) (5)

01 Legislature Secretariat 1731.00 69.00 1800.00

A1 Raj Bhavan (Charged) — 493.00 493.00

02 General Administration andCo-ordination 5683.90 — 5683.90



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03 District and Sessions Court,North Goa 1364.00 — 1364.00

04 District and Sessions Court, South Goa 1390.00 — 1390.00

05 Prosecution 461.00 — 461.00

06 Election Office 332.00 — 332.00

07 Settlement and Land Records 1019.30 — 1019.30

08 Treasury and Accounts 53343.29 — 53343.29Administration, North Goa

09 Treasury and Accounts 357.00 — 357.00Administration, South Goa

A2 Debt Services (Charged) — 124638.88 124638.88

10 Notary Services 710.00 — 710.00

11 Excise 1510.00 — 1510.00

12 Commercial Taxes 2643.00 — 2643.00

13 Transport 20456.70 — 20456.70

A3 Goa Public ServiceCommission (Charged) — 246.50 246.50

14 Goa Sadan 400.00 — 400.00

15 Collectorate, North Goa 2020.00 — 2020.00

16 Collectorate, South Goa 4500.00 — 4500.00

17 Police 27635.20 — 27635.20

18 Jails 2196.00 — 2196.00

19 Industries, Trade and Commerce 6789.25 — 6789.25

20 Printing and Stationery 1210.00 — 1210.00

21 Public Works 93769.93 — 93769.93

22 Vigilance 525.50 — 525.50

23 Home 605.00 — 605.00

25 Home Guards and Civil Defence 1550.00 — 1550.00

26 Fire and Emergency Services 3711.93 2.00 3713.93

27 Official Language 681.00 — 681.00

28 Administrative Tribunal 204.50 — 204.50

29 Public Grievances 100.00 — 100.00

30 Small Savings and Lotteries 1079.00 — 1079.00

31 Panchayats 14541.00 — 14541.00

32 Finance 33850.00 — 33850.00

33 Revenue 2593.00 — 2593.00

34 School Education 86704.16 — 86704.16

35 Higher Education 17358.00 — 17358.00

(1) (2) (3) (4) (5)


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36 Technical Education 2428.88 — 2428.88

37 Government Polytechnic, Panaji 1747.00 — 1747.00

38 Government Polytechnic,Bicholim 845.80 — 845.80

39 Government Polytechnic,Curchorem 458.65 — 458.65

40 Goa College of Engineering 3859.27 — 3859.27

41 Goa Architecture College 536.00 — 536.00

42 Sports & Youth Affairs 20075.25 — 20075.25

43 Art and Culture 11675.75 — 11675.75

44 Goa College of Art 648.00 — 648.00

45 Archives and Archaeology 2000.00 — 2000.00

46 Museum 430.00 — 430.00

47 Goa Medical College 18437.70 — 18437.70

48 Health Services 26000.00 — 26000.00

49 Institute of Psychiatryand Human Behaviour 1803.73 — 1803.73

50 Goa College of Pharmacy 1233.17 — 1233.17

51 Goa Dental College 2531.00 — 2531.00

52 Labour 3767.80 — 3767.80

53 Foods and Drugs Administration 1217.00 — 1217.00

54 Town and Country Planning 1743.04 — 1743.04

55 Municipal Administration 19251.71 — 19251.71

56 Information and Publicity 2504.30 — 2504.30

57 Social Welfare 23861.00 — 23861.00

58 Women and Child Development 22816.16 — 22816.16

59 Factories and Boilers 402.90 — 402.90

60 Employment 1980.00 — 1980.00

61 Craftsmen Training 5748.70 — 5748.70

62 Law 2497.45 — 2497.45

63 Rajya Sainik Board 166.00 — 166.00

64 Agriculture 16933.43 — 16933.43

65 Animal Husbandry andVeterinary Services 9842.04 — 9842.04

66 Fisheries 6183.50 — 6183.50

67 Ports Administration 2225.20 — 2225.20

68 Forests 5290.33 — 5290.33

70 Civil Supplies 7706.44 — 7706.44

71 Co-operation 2821.81 — 2821.81

(1) (2) (3) (4) (5)



255

(1) (2) (3) (4) (5)

72 Science, Technology andEnvironment 1494.14 — 1494.14

73 State Election Commission 320.00 — 320.00

74 Water Resources 36475.00 — 36475.00

75 Planning, Statistics andEvaluation 3040.00 — 3040.00

76 Electricity 141084.01 — 141084.01

77 River Navigation 2958.72 — 2958.72

78 Tourism 15397.00 — 15397.00

79 Goa Gazetteer 48.00 — 48.00

80 Legal Metrology 428.36 — 428.36

81 Department of Tribal Welfare 26997.97 — 26997.97

82 Information Technology 6800.00 — 6800.00

83 Mines 15003.70 — 15003.70

84 Airport 5134.00 — 5134.00

TOTAL 879874.57 125449.38 1005323.95

Statement of Objects and ReasonsThe Budget for the year 2013-14 was

presented to the Legislative Assembly on the18th March, 2013. The Demands for Grantshave since been discussed and voted by theAssembly. The Appropriation Bill is, there-fore, introduced in accordance with theprovisions of Article 204 of the Constitutionof India to provide for appropriation out ofthe Consolidated Fund of the State of Goaof the moneys required for the servicesduring the financial year 2013-14.

Porvorim, Goa. MANOHAR PARRIKAR

2nd May, 2013. Finance Minister//Chief Minister



2nd May, 2013. Assembly of Goa.

__________

Governor's Recommendation under Article207 of the Constitution of India

In pursuance of Article 207 of theConstitution of India, I, Bharat Vir Wanchoo,Governor of Goa, hereby recommend the

introduction and consideration of the GoaAppropriation (No. 3) Bill 2013, by theLegislative Assembly of Goa.

——— ———

Department of Information Technology___

Order

1(125)-DOIT/Contract Appointment/2012/262

Sanction of the Government is herebyconveyed for creation of below mentionedposts on contract basis in the Department ofInformation Technology, Porvorim, initially fora period of one year or until the regular postsare created and filled up on regular basis,whichever is earlier:—

Sr. Designation of No. of ConsolidatedNo. the post posts salary (on

contract basis),(BP+GP+DArounded off)

1 2 3 4

1. Deputy Director (IT) 1 Rs. 41,800/-2. Software Engineer 10 Rs. 28,200/-3. Technical Assistant (IT) 13 Rs. 18,700/-4. Business Development 1 Rs. 28,200/-

Manager


256

5. LDC 4 Rs. 10,000/-6. Peon 1 Rs. 7,000/-

Total 30

The expenditure on this shall be debitedto Demand No. 82 M. H. 2852—Industries;07—Telecommunication and ElectronicsIndustries; 01—Direction and Administration;01—Direction (Plan).

This has the approval of Cabinet accordedin its XXIIIrd meeting held on 7-11-2012 asconveyed vide letter No. 1/43/2012-GAD II(XXIII) CAB dated 9-11-2012.

This also has the concurrence of FinanceDepartment vide their U. O. No. 1462501 dated20-10-2012.


Nilesh B. Fal Dessai, Director & ex officio JointSecretary (IT).

Porvorim, 30th April, 2013.

——— ———

Department of Labour___

Notification

24/14/2012-Lab/209

The Government of Goa is hereby pleasedto formulate the following scheme.

1. Short title and commencement.— Thisscheme may be called as “Scheme for givingstipend to the trainees belonging to the SC/STCommunity enrolled under various LabourWelfare Centres in the State of Goa”. It shallbe deemed to have come into force from thedate of issue of this Notification.

2. This scheme shall be implementedthrough the Office of the Commissioner ofLabour and Employment, Panaji.

(i) Introduction.— The Office of theCommissioner, Labour & Employment isoperating various Labour Welfare Centres inthe State of Goa providing welfare facilities tothe member of Industrial workers and theirfamilies. Through these Labour WelfareCentres, training is being imparted in different

1 2 3 4 crafts like embroidery, needle work, cuttingand tailoring, etc. The main objective of theseLabour Welfare Centres is to train the membersof the Industrial workers so that they becomeself-employed. They can earn to some extentto help their family. Presently there are 26Labour Welfare Centres operating in the Stateof Goa. As per the instructions of the Ministryof Finance and directions of the PlanningCommission, the Office of the Commissioner,Labour & Employment proposes to draft ascheme to give stipend to the traineesbelonging to the SC/ST community who areenrolled under these Labour Welfare Centres.

(ii) Aims & Objectives .— The schemecontemplates to give stipend to the traineesbelonging to the SC/ST Community enrolledunder various Labour Welfare Centresoperating in different parts of Goa. The mainobjective of this scheme is to give benefitsunder the SC Sub-Plan and Tribal Sub-Plan tothose trainees belonging to the SC/STCommunity.

(iii) Eligibility.— (a) The name of theapplicant/trainee should be enrolled underthe respective Labour Welfare Centre for aparticular academic year.

(b) The applicant/trainee should submit 15years residential certificate issued byMamlatdar of the area in which they reside.

(c) The applicant/trainee should possessCaste Certificate issued by the CompetentAuthority as a proof that she belongs to SC/STCommunity.

(d) The applicant/trainee should not haveany source of income of her own nor owingbusiness or drawing any stipend from anyother source.

(iv) Modalities for operation of the scheme.—(a) Duly filled application form along with thenecessary documents shall be submitted tothe Office of the Commissioner, Labour &Employment through the concern LabourInspector of the area for getting approval.

(b) Application form shall be available withthe concerned Sewing Mistress of therespective Labour Welfare Centre.



257

(c) Application to claim the benefit underthe scheme shall be approved by theCommissioner, Labour & Employment.

(d) If the attendance of the applicant/traineeis less than 75% for a particular month, nostipend will be paid to such trainee.

(e) The stipend of Rs. 1000/- (Rupees onethousand only) per month shall be paid tothe applicant/trainee on commencement ofthe course.

(v) Quantum of benefits.— (a) The eligibleapplicant/trainee will be given stipend ofRs. 1000/- (Rupees one thousand only) permonth during the period of training and thesame will be paid till the completion of courseof that particular academic year.

(b) Period of stipend will commence fromJuly to April of a particular academic year.

(vi) Documents to be attached with theapplication form.— (a) Form I.

(b) 15 years Residential Certificate issuedby the Mamlatdar of respective area.

(c) Caste Cer tificate issued by theCompetent Authority (as proof that theapplicant belongs to SC/ST Community).

This issues with the concurrence of Finance(Expenditure) Department vide their U. O.No. 1467983 dated 25-01-2013.

This Notification shall come into force withimmediate effect.


D. S. Morajkar, Under Secretary (Labour).

Porvorim, 23rd April, 2013._______

APPLICATION FORM

FORM I

(1) Name of the trainee : ....................................................

(2) Name of the Father/Mother: ......................................

(3) Full Residential Address:...........................................................................................................................................................................................................................................................

(4) Name of the Labour WelfareCentre under which trainingis imparted: ......................................................................

(5) Date of Birth: ....................................................................

(6) I. D. Card No.: ...................................................................

(7) Occupation of the Father/Mother: ...........................

(8) Whether the trainee belongs to SC/ST:..................(If yes, copy of Caste Certificate)

Date: (Signature of the Trainee)

——— ———

Department of Law & JudiciaryLaw (Establishment) Division

___Notification

8-36-2012-LD(Estt)/689

In exercise of the powers conferred bysection 78A of the Registration Act, 1908(Central Act 16 of 1908) (hereinafter referredto as the “said Act”), as in force in the State ofGoa, the Government of Goa, being satisfiedthat it is necessary in the public interest so todo, hereby remits the fee payable under thesaid Act for the registration of Deed of Gift ofland for public purpose executed in favour ofthe Municipal Councils in the State of Goaand the Municipal Corporation of the City ofPanaji.


Vasanti H. Parvatkar, Under Secretary(Estt.).


——— ———

Department of Personnel___

Order

15/7/2003-PER

Read:(1) Notification No. 1/25/87-PER dated17-4-1996 published in the OfficialGazette, Series I No. 9 dated 31-5-1996.

(2) Notification No. 15/50/87-PER-PartI dated 12-12-1997 published in theOfficial Gazette, Series I No. 44 dated29-1-1998.

(3) Notification No. 15/7/2003-PER dated17-2-2011 published in the Official

Gazette, Series I No. 49 dated 3-3-2011.

PHOTO


258

(4) Letter No. COM/I/5/24(2)/92-09//Vol./476 dated 29-6-2011 of theDeputy Secretary, Goa Public Ser-vice Commission, Panaji-Goa.

(5) Letter No. COM/I/5/42(1)/97-2009//Vol.I/1149 dated 13-9-2012 of theDeputy Secretary, Goa Public Ser-vice Commission, Panaji-Goa.

(6) Letter No. COM/I/5/42(1)/97-2009//Vol.I/49 dated 4-4-2013 of theDeputy Secretary, Goa Public Ser-vice Commission, Panaji-Goa.

In the Departmental Examination for theOfficers in the Cadre of Mamlatdar/Jt.Mamlatdar/Asst. Director of Civil Suppliesconducted by the Goa Public ServiceCommission from 11-6-2012 to 12-6-2012 andsubsequently, on 18-3-2013, in pursuance tothe Notifications read in preamble (1), (2) and(3), the following 02 Officers who appeared forthe said examinations, have passed in allsubjects and hence declared as “PASSED”:—

Sr. No. Name of the Officer

1. Shri Vishal C. Kundaikar2. Shri Amul Shrikant Gaunker

2. This is issued in terms of the cumulativeresult of the above candidates communicatedby the Goa Public Service Commission videletters read in preamble (4), (5) and (6).


Umeshchandra L. Joshi, Under Secretary(Personnel-I).


——— ———

Department of Public Health___

Order

38/79/2013-I/PHD

Government of Goa is pleased to change thename of Tisk Usgao Hospital as “PrimaryHealth Centre, Directorate of Health Services,

Government of Goa, Pilliem Dharbandoda-

-Goa” with immediate effect.


Anju S. Kerkar, Under Secretary (Health-II).


——— ———

Department of Revenue___

Notification

16-11-2009/RD (Part)

The following draft rules which are proposedto be made so as to further amend the Goa,Daman and Diu Land Revenue (Inspection,Search and Supply of Copies of Land Records)Rules, 1969, are hereby pre-published asrequired by sub-section (3) of section 199 ofthe Goa Land Revenue Code, 1968 (Act No. 9of 1969), for information of the persons likelyto be affected thereby and notice is herebygiven that the said draft rules will be taken intoconsideration by the Government on the expiryof fifteen days from the date of publication ofthis Notification in the Official Gazette.

All objections and suggestions, if any, to thesaid draft rules may be forwarded to theSecretary (Revenue) to the Government ofGoa, Secretariat, Porvorim, Goa before theexpiry of the said period of fifteen days fromthe date of publication of this Notification inthe Official Gazette, so that they may be takeninto consideration at the time of finalization ofthe said draft Rules.

DRAFT RULES

In exercise of the powers conferred bysub-sections (1) and (2) of section 199 of theGoa Land Revenue Code, 1968 (Act No. 9 of1969), and all other powers enabling it in thisbehalf, the Government of Goa hereby makesthe following rules so as to further amendthe Goa, Daman and Diu Land Revenue(Inspection, Search and Supply of Copies ofLand Records) Rules, 1969, namely:—

1. Short title and commencement.— (1)These rules may be called the Goa LandRevenue (Inspection, Search and Supply ofCopies of Land Records) (Amendment) Rules,2013.



259

(2) They shall come into force at once.

2. Insertion of new rule.— In the Goa, Damanand Diu Land Revenue (Inspection, Search andSupply of Copies of Land Records) Rules, 1969(hereinafter referred to as the “Principal

Rules”), after rule 8, the following rule shallbe inserted, namely:—

“8A. Digitally signed copy.— Digitallysigned copies mentioned in schedule heretoshall be available on payment of feesspecified thereto.

3. Amendment of rule 12.— In rule 12 of the Principal Rules, in Schedule ‘A’—(i) after entry at serial number (1), the following entry shall

be inserted, namely:—“(1A) Every digitally signed copy of a serial number or entry Rs. 25.00 for each serial number or

in the record of rights, register of mutations or records, entry, excluding cost of paper.”;other than maps, maintained by Mamlatdar

(ii) after entry at serial number (2), the following entry shallbe inserted, namely:—

“(2A) Every digitally signed copy of an entry in the register Rs. 45.00.”;of property maintained by the City Survey Officer

(iii) in entry at serial number (5), after clause (c), followingclauses shall be inserted, namely:—

“(d) Every digitally signed copy of a map of a survey number Rs. 75.00 for every survey number or of a sub-division of a survey number or of a map or plan or a sub-division of a survey of any immovable property prepared under section 56 of number excluding cost of paper.the Code

(e) Every digitally signed copy of a map of a survey number Rs. 85.00 for every survey number or aor of a sub-division of a survey number or of a map or plan sub-division of a survey numberof any immovable property prepared under section 56 of excluding cost of paper.”;the Code with the details of Form I appended to the Goa,Daman and Diu Land Revenue (Record of Rights andRegister of Cultivators) Rules, 1969

(iv) in entry at serial number (6), after clause (c), the followingclauses shall be inserted, namely:—

“(d) Every digitally signed copy of a map or plan of a Rs.75.00 for every survey numbernon-agricultural survey number or a sub-division of such or a sub-division of a survey numbera survey number excluding cost of paper.”;

(e) Every digitally signed copy of a map or plan of survey Rs. 105.00 for every survey number or anumber or a sub-division of survey number prepared in sub-division of a survey numberForm “J” appended to the Goa, Daman and Diu Land excluding cost of paper.”.Revenue (City Survey) Rules, 1969 (Integrated Land

Record)


Ashutosh Apte, Under Secretary (Revenue-I).

Porvorim, 26th April, 2013.——— ———

Department of TransportDirectorate of Transport

__Notification

D.Tpt/STA/1275/2013

In exercise of powers delegated by the Government vide Notification No. 5/16/85-TPT dated5-12-1990, the State Transport Authority in its meeting held on 19-3-2013 has decided to fix


260

separate rates for Self Employed Tourist Taxi Operators attached to beach and starred hotels

as follows:—

Sr. Type of Charges Charges Charges Charges Charges For every One way journeyNo. Vehicles upto upto upto upto upto additional without return

20 kms. 40 kms. 60 kms. 80 kms. 100 kms. km. after fare per km.

100 kms.

1. A/C Rs. 700/- Rs. 1100/- Rs. 1400/- Rs. 1800/- Rs. 2100/- Rs. 20/- Rs. 50/-Vehicles

2. Non A/C Rs. 450/- Rs. 900/- Rs. 1150/- Rs. 1400/- Rs. 1700/- Rs. 18/- Rs. 35/-Vehicles

The rates indicated above shall be charged only upon display of certificate issued byMember Secretary, State Transport Authority, Panaji, Goa. Passenger is not liable to pay theabove rates without display of the said certificate. In the event of failure to display the saidcertificate, the rates in Notification No. D.Tpt/STA/922/2006/1096 dated 5-12-2006 shall bechargeable.

The above rates shall be applicable only during the month from October to May

Note: (1) Rates from Co. 3 to 8 are applicable for round journey where the starting and ending point arethe same.

(2) Additional waiting charges per hour — Rs. 60/-.

(3) Night detention charges after 11.00 p.m. to 6.00 a. m. is Rs. 115/- per hour.

(4) The kilometer reading shall be as per the milometer.


Arun L. Desai, Director & ex officio Additional Secretary (Transport).

Panaji, 17th April, 2013.

——— ———

Department of Women & Child DevelopmentDirectorate of Women & Child Development

___Notification

2-98-2008/DW&CD/ICDS(3)/4234

Read: Notification No. 2-98-2008/DW&CD//ICDS(2) dated 9-8-2011.

In terms of powers conferred vide Clause17 of “Retirement Benefit Scheme forAnganwadi Workers/Anganwadi Helpers”notified in the Official Gazette, Series I No. 20dated 18-8-2011, the Government herebyamends the said scheme as hereunder:

1. In Clause 8, following amendmentsshall be carried.— (a) The figures and words“Rs. 2.00 lakhs (Rs. two lakhs only)” shallbe substituted with the figures and words“Rs. 3.00 lakhs (Rupees three lakhs only)”.

(b) Similarly the figures and words “Rs. 1.00lakh (Rupees one lakh only)” shall besubstituted with the figures and words

“Rs. 1.50 lakhs (Rupees one lakh and fiftythousand only)”.

2. In Clause 9, following amendments shallbe carried.— The figures and words “Rs. 2.00lakhs”; “Rs. 1.00 lakh” and “Rs. 50,000/-”shall be substituted with the figures andwords “Rs. 3.00 lakhs (Rupees three lakhsonly)”; “Rs. 1.50 lakhs (Rupees one lakh andfif ty thousand only)” and “Rs. 75,000/-(Rupees seventy five thousand only)”,respectively.

These amendments shall come into forcewith effect from 1-4-2013.

This has been issued with the concurrenceof Finance Department under their U. O.No. 1474797 dated 24-4-2013.

By order and in the name of the Gover-nor of Goa.

Sunil P. Masurkar, Director & ex officio JointSecretary (W&CD).




261

Order

2-73-97-ICDS/Part-VI/4235

Read: Order No. 2-73-97-ICDS/2352 dated 22-7-2010.

1. Sanction of the Government is hereby conveyed for revision of existing rate of honorariumbeing paid to the Anganwadi Workers and Helpers under State Sector as hereunder:—

A. Anganwadi Workers:

Classification of Govt. of India Govt. of Goa TotalHonorary Service Share Share Honorariumbased on numberof years of service Matric Non-Matric Matric Non-Matric Matric Non-Matric

Rs. Rs. Rs. Rs. Rs. Rs.

0-5 years 3000 2938 4000 3062 7000 60005-10 years 3031 2969 4969 4031 8000 700010-15 years 3063 3000 5937 5000 9000 800015-20 years 3063 3000 7937 7000 11000 1000020-25 years 3063 3000 9937 9000 13000 12000

25 years & above 3063 3000 11937 11000 15000 14000

B. Anganwadi Helpers:

Classification of Govt. of India Govt. of Goa TotalHonorary Service Share Share Honorariumbased on numberof years of service Rs. Rs. Rs.

0-5 years 1500 3000 45005-10 years 1500 3500 500010-15 years 1500 4000 550015-20 years 1500 4500 600020-25 years 1500 5250 6750

25 years & above 1500 6000 7500

2. This revision of existing rates of honorariun being paid to the Anganwadi Workers andHelpers under State Sector shall come into force with effect from 1-4-2013.

3. The expenditure under the State Sector shall be debited to the Budget Head as under:—

2235—Social Security and Welfare; 02—Social Welfare; 102—Child Welfare; 04—Integrated Child Development Scheme including Health Cover (N.P.); 01—Salaries.

4. This has been issued with the concurrence of Finance Department under their U. O. No.1474803 dated 23-4-2013.


Sunil P. Masurkar, Director & ex officio Joint Secretary (W&CD).



262

Notification

2/279/LL/2012/DW&CD/4231

Whereas Government has notified LaadliLaxmi Scheme vide notification No. 2/279/LL//2012/DW&CD/2562 dated 6-7-2012 publishedin the Official Gazette No. 16, Series I dated19-7-2012.

And whereas, the scheme has beensubsequently amended vide notificationNo. 2/279/LL/2012/DW&CD/2969 dated7-8-2012 published in the Official GazetteNo. 19, Series I, dated 9-8-2012; andNotification No. 2/279/LL/2012/DW&CD/4162dated 22-4-2013 published in the OfficialGazette No. 4, Series I dated 25-4-2013.

Government hereby re-publishes the saidLaadli Laxmi Scheme, as hereunder:

Laadli Laxmi Scheme

Preamble to the Scheme.— In a society,where a girl child is often seen to be a financialburden, this scheme is intended to reduce thefinancial burden thereby addressing theundesirable tendency of female foeticides, andthus helping to arrest the declining female sexratio in the State. This scheme further intendsto ensure that the girl child does not becomea burden for the parent or guardian duringher marriage. This scheme should not beconstrued or misunderstood as anencouragement to the practice of givingdowry in any way.

I. Short title and commencement.— (1) Thisscheme shall be called “Laadli LaxmiScheme”.

(2) The scheme shall come into force withimmediate effect.

II. Eligibility and other conditions.— (1) AnyGirl who fulfils all of the following conditionsare eligible to apply:—

(a) born in the State of Goa;

(b) resident of Goa for the last fifteenyears; and

(c) (i) whose at least one of the parents isborn in Goa and is also a resident of Goa forthe last fifteen years; or

(ii) whose one of the parents is residingin Goa for last twenty-five years:

Provided that a Girl, who is born outsideGoa, shall be eligible if she is:

(a) resident of Goa for the last fifteenyears;

(b) educated in Goa; and

(c) (i) whose at least one of the parents isborn in Goa and is also a resident of Goa forthe last fifteen years; or

(ii) whose one of the parents is residingin Goa for last twenty-five years.

(2) If any doubt arises regarding eligibilityof any, the same shall be decided by aCommittee consisting of the following:—

(i) Secretary to Government of Goain charge of Department of Women andChild Development as Chairperson;

(ii) One Social Worker to be appointed bythe Government as Member;

(iii) Additional/Joint Secretary toGovernment of Goa in charge in theDepartment of Finance as Member; and

(iv) Director, Directorate of Womenand Child Development as MemberSecretary.

(3) The decision of the above Committeeshall be final and binding. No appeal or requestfor reconsideration of decision shall be allowedunder the scheme.

(4) All applications received from a girl childwho is an orphan or a destitute child or who



263

is born outside a legitimate wedlock or anadopted girl child or any other case which iscovered under the objective of the scheme;shall be referred to the Committee mentionedabove, if the application is made by theguardians or the Institutions/Organisationswhich is taking care of the child.

(4)(A): In case if an applicant is unable toproduce documents pertaining to parent’sbirth, residence, etc., on account of theiropposition to her marriage, such anapplication shall be placed before theCommittee for decision.

(5) The beneficiaries shall be grouped intotwo categories, namely:—

(a) Those applicants who attain theage of majority i.e. 18 years on or after01-04-2012, and

(b) Those who have already attained theage of 18 years before 01-04-2012 and arein the age group of 19 to 40 years.

III. Mode of operation.— (1) Thebeneficiaries under the scheme shall be paidRs. 1.00 lakh as financial assistance, by meansof bank fixed deposit, jointly in the name ofthe Director of Women and Child Developmentand the applicant (the Girl).

(2) The fixed deposit shall be renewedannually automatically on maturity, alongwiththe amount of interest accrued, till the date ofclaim by the applicant as per scheme or untilthe age of 40 years whichever is earlier.

For the purpose of operation of this schemethrough the bank/financial institutionconcerned, the Government, shall execute aMemorandum of Understanding (MoU),detailing the terms and conditions of operationof the bank account, the fixed deposit account//certificate, amount of interest accrued,authorisation procedure for payment to thebeneficiary, terms of payment by theGovernment to the bank/financial institution,credit to the Government on closure ofindividual account etc.

IV. Application procedure.— (1) Theapplicant who attains the age of majority i.e.18 years on or after 1st April, 2012 [i.e. thosebeneficiaries covered under clause 2(5) (a)above] may apply to the Director of Womenand Child Development, Panaji-Goa, in theprescribed form (“Annexure I” to thisscheme), complete in all respects, along withtwo passport size photographs and thefollowing documents:—

(i) Attested copy of the Birth Certificateof the applicant.

(ii) Attested copy of any document as aproof of 15 years residence of the applicantin the State of Goa. In lieu of the ResidenceCertificate, the previous School LeavingCertificate and the current Bonafide StudentCertificate issued by the recognizedEducational Institution in which the Girl ispresently studying can also be produced.However, in case of girls who discontinuededucation at school level, the gap period i.e.from the time of discontinuation of educationtill completion of 18 years of age/marriageas the case may be, may be proved byproduction of residence certificate. In caseof graduates, the Certificates of passing ofXth, XIIth and Graduation is adequateevidence.

(iii) 15 years or 25 years ResidenceCertificate of the parent(s) as the case maybe. In lieu of the Residence Certificate, anydocumentary evidence to prove theresidence for the specified period can alsobe produced which may include:

(a) The land records i.e. tenancy rights,mundcarial rights, occupancy rights, etc.;

(b) Employment certificate; or

(c) Any such records to the satisfactionof the Committee.

(iv) Birth Certificate of the parent(s). Ifno birth certificate is available one of thefollowing documents can be produced


264

showing the details namely, the date andplace of birth of the parent(s):

(a) Baptism certificate;

(b) School leaving certificate of theparent(s) etc.;

(c) Any document which establishes thatone of the grandparents of the girl have livedin Goa around the time of the date of birthclaimed by the parent(s); or

(d) Any such records, which establishesthe date of birth of the parent(s).

(v) Attested copy of the Aadhar card ifany, and

(vi) An affidavit in the format as given in“Annexure II” to this scheme.

(vii) In case of a girl whose father/mother

is in service either with the State

Government or the Central Government or

the public sector undertakings, in lieu of the

certificate of residence such applicant may

produce the service certificate of 25 years

issued by the Head of the Department.

However, the girl should be born in Goa

and should have studied in Goa up to Xth

class.

Note 1: The Aadhar card will be compulsory for allapplicants after 01-04-2013. However, theGovernment by separate Order may relaxthe requirement of producing the Aadharcard and such other certificate(s), for afurther period of time, as may be prescribedin the said Order.

Note 2: The application form (Annexure-I) shall beserially numbered and issued by thedesignated Offices notified by the Directorof Women and Child Development//designated branches of the bankconcerned. Application forms in any otherformat or proforma or reprographic copiesof the same shall not be accepted.

Note 3: The application form (Annexure-I) shall besigned by the applicant in the presence of

either the Member of Legislative Assembly,the Member of Parliament, GovernmentOfficer (not below the rank of Additional//Special Secretary to the Government of

Goa) or the District Magistrate.

(2) In case of those beneficiaries who have

already attained the age of 18 and above

before 01-04-2012 [i.e. those beneficiaries

covered under clause 2(5) (b) above] and have

got/are getting married hereinafter, may apply

to the Director of Women and Child

Development, Panaji-Goa, in the prescribed

form, in “Annexure-I” of this scheme with

all the documents listed in clause 4(1)

above along with following additional

documents:—

(i) Attested copy of the Civil Marriage

Registration Certificate (which may also

include the first registration certificate)

provided the certificate is dated on or after

01-04-2012 only.

(3) The application shall be submitted within

180 days, either from the date of publication of

this scheme in the Official Gazette or from the

date of attaining the age of 18 years or from

the date of issue of Civil Marriage Registration

Certificate. All applications received beyond

the specified period of 180 days shall be

rejected.

(4) The application duly filled and complete

in all respects, received by the Directorate of

Women and Child Development, shall be

scrutinised and sanctioned by the Director of

Women and Child Development, in the

chronological order in which application is

received in his office.

(5) The applicant shall have to open an

account in the bank/financial institution as

declared by the Government, in any of its

branches in the State of Goa.



265

(6) In order to receive the money after civilmarriage, the beneficiary shall personallypresent herself before the designatedofficer(s) or the Director of the Directorate,Women and Child Development for issue ofwithdrawal order/letter, which in turn canbe presented in the bank/financialinstitution for withdrawal of the money//amount due and payable. The withdrawalorder/letter shall be issued based on thesubmission of the Civil Marriage RegistrationCertificate (which may also include the firstregistration certificate.)

(7) If the girl who has availed the benefitsunder the scheme, on attaining the age of 21years intends to withdraw the said amount forher use in business/profession or for herfurther studies, such cases shall be placedbefore the Committee for decision.

V. Other Conditions.— (1) In the event ofdeath of the beneficiary before the marriage,the amount in the fixed deposit shall be paidby the bank/financial institution concerned tothe Director of Women and Child Development,who shall deposit the same into an appropriateGovernment account.

(2) A separate account shall be opened withone of the bank/financial institution concernedto be identified by the Government forimplementation of the scheme, which shallprepare a fixed deposit in the name of theapplicant as per the sanction order issued bythe Director, Women and Child Development,from time to time.

(3) The money under the fixed deposit shallbe permitted to be withdrawn from the bank//financial institution, provided the beneficiaryproduces the withdrawal order/letter from theDirector, Women and Child Development orany other authorised official and also personallypresent herself before the bank officials.

(4) The benefits under the scheme shall be

given only once in the lifetime of each

beneficiary.

(5) The unpaid money under the fixeddeposit shall be credited back to theGovernment along with the interest accruedthereon and no family members/co-signatory//guardian, as the case may be shall have right//claim of whatsoever on the same.

(6) In the event, there is no claim by thebeneficiary till attaining the age of 40 years,the fixed deposit shall be closed and theamount shall be credited back to theGovernment along with the interest accruedthereon. No further assistance of any natureshall be provided to the concerned.

(7) This scheme does not confer any righton any one merely on application made underthe scheme, for claiming the benefits underthis scheme and denial of the benefits underthe scheme, after the same has been examinedby the Director of Women and ChildDevelopment as well as the Committeeconstituted under clause 2(2) above, shall notbe disputed.

(8) The disbursement of benefits under thisscheme shall be subject to the availability offunds provided for the purpose annually bymeans of budgetary support.

VI. Power to relax.— (1) For removal of any

difficulties in the implementation of the

scheme, there shall be a four member

Committee constituted as in clause 2(2) above.

(2) The decision of the Committee shall be

final and binding on all concerned.

(3) The Government shall have the power

to amend, modify and cancel any part or

whole of the scheme at any time.

By order and in the name of the

Governor of Goa.

Sunil P. Masurkar, Director & ex officio Joint

Secretary (W&CD).



266

Price: Rs.Rs.Rs.Rs.Rs. 5/- Annexure-I (Bank Copy) Sr. No.

Application Form for ‘LAADLI LAXMI’ Scheme

PART I

1. *Name of the applicant (Girl): ...............................................................................................

(As specified on birth certificate) (Surname) (Name) (Middle name)

2. *Applicant’s date of Birth:

(dd/mm/yyyy)

3. *Name of the applicant’s: (i) Mother:(ii) Father:

(iii) Guardian:4. *Married: Yes No.5. *Residential address (in full):

House No.:................................................... Ward No.:............................................

Street/Bldg. Name:........................................... City/Village: .......................................

Constituency: ........................................................ Taluka: .................................................. District: ..........................

Post Office: ............................................................. Pin Code: ............................................

6. *Contact details:

(i) Landline:

(ii) Mobile:

(iii) e-mail:

7. *Religion: Hindu Muslim Christian Others

8. Category: SC ST OBC Others

9. Ration Card No.: ........................................................................................

10. *Aadhar Card No.:

11. EPIC number (if any):

12. Any other details: ...................................................................................................................................

DECLARATION

I, the undersigned, hereby declare that, the information given above is true and correct, and nothingstated is false and I have not been benefitted with this scheme earlier. I shall be personally responsiblefor any false and incorrect information/documents, for which the authorities shall be at liberty to takepenal action as deem fit against me including filing criminal case.

Dated: (Name & Signature of the Applicant)

Signed in presence of:

Signature, Name & Seal of

Member of Legislative Assembly/Member of Parliament, Government Officers, not below the rank ofAdditional/Special Secretaries to the Government of Goa and the District Magistrates.

Note: Fields marked in *are compulsory.

Passport sizephotograph of the

applicant,countersigned by the

MLA or MPGovernment Officers,not below the rank of

Additional/SpecialSecretaries to the

Government of Goa andthe District Magistrates



267

FOR OFFICE USE ONLY

Authorisation to the BankDate: .........................................

To,The Branch Manager/Authorised Officer of........................................................................................... (Name of Bank)

Sir/Madam,

You are authorised to release an amount of Rs. 1,00,000/- to Ms. ............................................................................................................................................ whose details have been verified, in the form of cash payment/fixed

deposit receipt. Director

Directorate of Women & Child Development

__________

Price: Rs. 5/- Annexure-I (Office Copy) Sr. No.

Application Form for ‘LAADLI LAXMI’ Scheme

PART I

1. *Name of the applicant (Girl): ...............................................................................................(As specified on birth certificate) (Surname) (Name) (Middle name)

2. *Applicant’s date of Birth:

(dd/mm/yyyy)3. *Name of the applicant’s: (i) Mother:

(ii) Father:(iii) Guardian:

4. *Married: Yes No.5. *Residential address (in full):

House No.:................................................... Ward No.:............................................

Street/Bldg. Name: ........................................... City/Village: .......................................

Constituency: ........................................................ Taluka: .................................................. District: ..........................

Post Office: ............................................................. Pin Code: ............................................

6. *Contact details:

(i) Landline:

(ii) Mobile:

(iii) e-mail:

7. *Religion: Hindu Muslim Christian Others

8. Category: SC ST OBC Others

9. Ration Card No.: ...................................................................................

10. *Aadhar Card No.:

11. EPIC number (if any)

12. Any other details: ...................................................................................................................................

Passport sizephotograph of the

applicant,countersigned by the

MLA or MPGovernment Officers,not below the rank of

Additional/SpecialSecretaries to the

Government of Goa andthe District Magistrates


268

DECLARATION

I, the undersigned, hereby declare that, the information given above is true and correct, and nothingstated is false and I have not been benefitted with this scheme earlier. I shall be personally responsiblefor any false and incorrect information/documents, for which the authorities shall be at liberty to takepenal action as deem fit against me including filing criminal case.

Dated: (Name & Signature of the Applicant)

Signed in presence of:

Signature, Name & Seal of

Member of Legislative Assembly/Member of Parliament, Government Officers, not below the rank ofAdditional/Special Secretaries to the Government of Goa and the District Magistrates.Note: Fields marked in *are compulsory.

___________

PART II

The application shall be enclosed with the following documents:—

(1) Self Certified copy of Birth Certificate of the applicant.

(2) Residence certificate of the applicant. In lieu of the Residence certificate, the previous SchoolLeaving Certificate and the current Bonafide Student Certificate issued by the recognized EducationalInstitution in which the Girl is presently studying can also be produced. However, in case of girlswho discontinued education at school level, the gap period i.e. from the time of discontinuation ofeducation till completion of 18 years of age/marriage as the case may be proved by production ofresidence certificate. In case of graduates, the certificates of passing of Xth, XIIth and Graduation isadequate evidence.

(3) Self Certified copy of Ration Card.

(4) Self Certified copy of Aadhar Card.

(5) Self Certified copy of the Civil Marriage Registration Certificate which may also include the firstregistration certificate.

(6) Self Certified copy of 15 years or 25 years Residence Certificate of one of the parent(s) of the applicantas the case may be. In lieu of the Residence Certificate, any documentary evidence to prove theresidence for the specified period can also be produced which may include:

(i) The land records i.e. tenancy rights; mundcarial rights; occupancy rights, etc.;

(ii) Employment certificate; or

(iii) Any such records to the satisfaction of the Committee.

(7) Self Certified copy of Birth Certificate of one of the parent(s) of the applicant as the case may be:

If no birth certificate is available, one of the following documents can be produced showing thedetails namely the date and place of Birth of the parent(s):

(i) Baptism certificate;

(ii) School leaving certificate of the parent(s).

(iii) Any document which establishes that one of the grandparents of the girl have lived in Goa around the time of the date of birth claimed by the parent(s); or

(iv) Any such records, which establishes the date of birth of the parent(s).

(8) Affidavit on Rs. 20/- stamp paper/or with special adhesive stamp in prescribed form Annexure II.

(9) Pre-receipt with revenue stamp (in duplicate) as prescribed.



269

Annexure – II

(Fill in the blanks and strike out whichever is not applicable)

(on Rs. 20/- stamp paper or affix special adhesive stamp of Rs. 20/-)

AFFIDAVIT

I, ………………………………….…………………. daughter of Shri …………………………………………..……

aged ……….. years, Indian National, resident of …………………………………………………….. do hereby

state and affirm on oath as under:

1. That I have applied for financial assistance under the Laadli Laxmi Scheme.

2. That I am born at ………………….……………….., State ………………...………. on ………………..…………

3. That I have completed 18 years of age as on ………………………………… and that I am not above 40

years of age.

4. That I belong to ………………………………. religion.

5. That I belong to SC/ST/OBC/OTHERS category.

6. That I have been residing at the above notified address for last …………………… years and that I am

resident of Goa for the last ………………. years.

7. That my father/mother, ……………………………….. (name of father/mother) is born in Goa and is also

the resident of Goa for the last ……………………… years.

8. That my father/mother, …………………………………………………………………….…………. (name of

father/mother) is residing in Goa for last ……………….. years.

9. That I have studied/studying in Goa from …………………….……... (name and address of the Institution)

for the period from ……………….…… to ………….………...(till date).

Solemnly affirmed on this ……...…. th day of month of …………..….....…..……….. of the year……..…..

__________________

DEPONENT

Sworn before:

___________

Sr. No.

PRE-RECEIPT

Received with thanks from Director of Women and Child Development, Panaji a sum of Rs. 1,00,000/-

(Rupees one lakh only) in the form of Fixed Deposit Receipt (FDR)/Cash towards financial assistance under

Laadli Laxmi Scheme.

Date : Name: _______________________________

Place: Address: _______________________________

_______________________________

_______________________________

____________________________________________________________________________________________

AffixRe 1/-

Revenuestamp


270

Sr. No.

PRE-RECEIPT

Received with thanks from Director of Women and Child Development, Panaji a sum of Rs. 1,00,000/-(Rupees one lakh only) in the form of Fixed Deposit Receipt (FDR)/Cash towards financial assistanceunder Laadli Laxmi Scheme.

Date : Name: _______________________________

Place: Address: _______________________________

_______________________________

_______________________________

_______________________________

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