The Goa Barge Tax Act, 1973
State Act of Goa ยท Act 10 of 197318 provisions
The enactment
| Long title | to impose a tax on barges in the State of Goa and for other matters connected therewith. |
|---|---|
| Type | Act |
| Citation | Act 10 of 1973 |
| Year | 1973 |
| Jurisdiction | State of Goa |
| Status | In force as published by the source |
| Provisions published | 18 |
| Subjects | taxation |
Full text, provision by provision
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- Section 1 Short title, extent and commencement
- Section 2 Definitions
- Section 3 Levy of tax
- Section 4 Declaration and payment of tax
- Section 5 Issue of tax token and tax licence
- Section 6 Additional declaration
- Section 7 Payment of additional tax
- Section 8 Liability to pay arrears of tax of person succeeding to the ownership, possession or control of barges
- Section 9 Refund of tax
- Section 10 Exemptions
- Section 11 Penalty payable when tax not paid
- Section 12 Arrears of tax and penalty recoverable as arrears of land revenue
- Section 13 Power to issue and detain in case of non-payment of tax
- Section 15 Power of the taxation authority to stop a barge
- Section 16 Penalty
- Section 17 Cognizances of offence etc
- Section 18 Protection of action done under the Act and bar to the jurisdiction
- Section 19 Power to make rules
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