The Goa Barge Tax Act, 1973State Act of Goa · Act 10 of 1973
(1) No Court shall take cognizance of an offence punishable under this Act except upon a complaint in writing made by the taxation authority or any officer authorised in this behalf by the Government by general or special order.
(2) Any offence punishable under this Act may, either before or after institution of the prosecution, be compounded by the taxation authority.