The Goa (Recovery of Arrears of Tax, Interest, Penalty, Other Dues through Settlement) Act, 2023
State Act of Goa · Act 34 of 202320 provisions
The enactment
| Long title | To provide for the expeditious enforcement of payment of arrears of tax, penalty and/or interest in respect of the period of assessment up to the 30th day of June, 2017 under the Central Sales Tax Act, 1956 (Central Act 74 of 1956), the Goa Entertainment Tax Act, 1964 (Act 2 of 1964), the Goa Sales Tax Act, 1964 (Act 4 of 1964), the Goa Tax on Luxuries Act, 1988 (Act 17 of 1988), the Goa Tax on Entry of Goods Act, 2000 (Act 14 of 2000) and the Goa Value Added Tax Act, 2005 (Act 9 of 2005), by way of settlement and matters connected therewith. |
|---|---|
| Type | Act |
| Citation | Act 34 of 2023 |
| Year | 2023 |
| Jurisdiction | State of Goa |
| Status | In force as published by the source |
| Provisions published | 20 |
| Subjects | taxation |
Full text, provision by provision
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- Section 1 Short title, extent and commencement
- Section 2 Definitions
- Section 3 Designated Authority
- Section 4 Eligibility for settlement
- Section 5 Application by the applicant
- Section 6 Withdrawal of Application for settlement
- Section 7 Determination of amount payable for settlement of arrears
- Section 8 Rate applicable in determining the amount payable
- Section 9 Settlement of arrears and issue of certificate of settlement
- Section 10 Appeal against order passed under this Act
- Section 11 Review of order passed under this Act
- Section 12 Bar on re-opening of settled cases
- Section 13 Withdrawal of review application, appeal and revision
- Section 14 Reviewing, Appellate and Revisional Authority not to proceed in certain cases
- Section 15 Revocation of certificate of settlement
- Section 16 Information to be sent to the authorities under the relevant Act
- Section 17 No refund of amount paid under the Act
- Section 18 Power to make Rules
- Section 19 Power of Commissioner under this Act
- Section 20 Power to remove difficulties
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