In exercise of the powers conferred by section 49 read with sections 8(1), 14, 18, 19, 28, 29 and 33 of the Goa Tax on Entry of Goods Act, 2000 (Goa Act 14 of 2000), the Government of Goa hereby makes the following rules
State Rules of Goa · 200038 provisions
The enactment
| Type | Rules |
|---|---|
| Year | 2000 |
| Jurisdiction | State of Goa |
| Status | In force as published by the source |
| Provisions published | 38 |
| Subjects | taxation |
Full text, provision by provision
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- Section 1 Short title and commencement
- Section 2 Definitions
- Section 3 Registering authority and assessing authority, for dealers having more than one place of business
- Section 4 Registration of dealers
- Section 5 Amendment of registration Certificate
- Section 6 Issue of duplicate registration Certificate
- Section 7 Security to be furnished by certain dealers
- Section 8 Payment of tax in advance
- Section 9 Form of returns
- Section 10 Statements and returns to be submitted by the Head Office
- Section 11 Annual returns and final assessment
- Section 12 Exemption and deductions
- Section 13 Conditions for remission of penalty
- Section 14 Instalments for payment of finally assessed tax
- Section 15 Nature of accounts to be maintained by dealers
- Section 16 Appeal against orders of assessing authorities
- Section 17 Appeal to the Tribunal
- Section 18 Procedure in case of death of an appellant or applicant
- Section 19 Furnishing of security by an appellant
- Section 20 Appeal to High Court
- Section 21 Communication of appellate or revisional orders
- Section 22 Procedure when higher assessment is made in appeal or revision
- Section 23 Action on the orders of the Tribunal and the High Court
- Section 24 Payment of tax on entry of goods escaping assessment
- Section 25 Rectification of mistake
- Section 26 Procedure for recovery of arrears
- Section 27 Returns and assessment in the case of an importer of motor vehicles into local area from any place outside the State for use or sale therein
- Section 28 Notice regarding entering into partnership or dissolution of partnership
- Section 29 Notice of discontinuance of business or change of place of business
- Section 30 Liability to tax on a legal representative
- Section 32 Liability to tax of guardian, trustees, agents, etc
- Section 33 Liability to tax of managers, receivers, etc
- Section 34 Declaration to be given in certain cases
- Section 35 Returns and other particulars to be furnished by the forwarding agency and others
- Section 36 Submission of certain records by owners, etc., of vehicles and boats
- Section 37 Service of notices, etc
- Section 38 Method of payment of money into Treasury or Bank
- Section 40 Fee for clarification of rate of tax
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